As of December 31, it was determined that $8,000 of a $15,000 job had been completed. The customer will not be billed until the job has been completed. The adjusting entry needed for this event would include a: O debit to Accounts Receivable for $8,000 O debit to Unearned Fees for $8,000 credit to Unearned Fees for $8,000 O debit to Accounts Receivable for $7,000