Early in the accounting period, Sam Smith paid $$6,000$ for services in advance of receiving them; Cash was debited and Unearned Service Fees was credited for $$6,000.$ At the end of the accounting period, two$-$thirds of the services paid for had yet to be performed.

The proper adjusting entry is:

Question $35$ options:

A$)$

Service Fees Earned

$4,000$

Unearned Service Fees

$4,000$

B$)$

Unearned Service Fees

$4,000$

Service Fees Earned

$4,000$

C$)$

Service Fees Earned

$2,000$

Unearned Service Fees

$2,000$

D$)$

Unearned Service Fees

$2,000$

Service Fees Earned

$2,000$