A company provides maintenance services to customers. The company's policy is to provide services and then bill customers on the 10th of the following month. In December 2024, the company provided services of $14,000 and plans to bill customers on January 10, 2025. What adjustment, if any, will the company record on December 31, 2024? Multiple Choice No adjustment is necessary at the end of the year. Increase Accounts Receivable and increase Service Revenue by $14,000 Increase Accounts Receivable and increase Deferred Revenue by $14,000 Decrease Service Revenue and decrease Accounts Receivable by $14,000.