a On January 1 of the current year, Talbert Services received $18,000 in advance of performing the services from a customer for the next three months. What adjusting entry is needed at the end of February (assume an equal amount each month)? A) Unearned Revenue 12,000 Service Revenue 12,000 B) Service Revenue 18,000 Unearned Revenue 18,000 Service Revenue 12,000 Unearned Revenue 12,000 D) Unearned Revenue 18,000 Service Revenue 18,000