Adams and Adams, Inc. (AA), a law firm prepares ANNUAL financial statements at December 31 each year. The following questions relate to the adjusting entries recorded at December 31, 2013.On November 4, 2013, AA received $25,200 from a client for legal services to be performed at a trial beginning in December. This is the unadjusted balance in the Unearned Revenue account. At December 31, AA calculates that it has earned $10,000 of the $25,200. After the appropriate adjusting entry, what will be the balance in the Unearned Revenue account?

A.$0 B.$15,200 C.$10,000 D.$25,200 E.$35,200