An advance payment of $1.000 for services was received on December 1 and was recorded as a liability. By the end of the year, $400 had been earned. Demonstrate what the correct adjusting entry should include by choosing the correct statement below. O Debit Service revenue for $40. Debit Unearned revenues for $400 O Debit Unearned revenues for $600, O Credit Unearned revenues for $400.