A partial General Ledger of Kate's Premier Solutions, Inc. on December 31, 2019 has the following balances: Account Prepaid Insurance DEBIT CREDIT $ 18,000 Office Supplies.... $ 5,400 Office Equipment... $ 24,000 Accumulated Depreciation-Office Equipment...... $ 8,000 Unearned Service Revenue...... $ 16,000 25% of unearned revenue was earned for December. Make the appropriate adjusting entries for unearned revenue for December 2019 Debit [Select] Amount [Select] Credit [Select] Amount [Select]