A customer paid $$1,000$ in March for work to be performed in April. The company recorded a credit to Unearned Service Revenue. At the end of April, $$700$ of the work was completed. The adjusting entry on April $30$th would:

include a debit to Unearned Service Revenue and a credit to Service Revenue for $$700.$

include a debit to Unearned Service Revenue and a credit to Accounts Receivable for $$300.$

include a debit to Unearned Service Revenue and a credit to Service Revenue for $$300.$

not be necessary since revenue had already been recorded in March.