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. Debit Service revenue for $400. O Debit Unearned revenues for $400. O Debit Unearned revenues for $600. O Credit Unearned revenues for $400