At the end of the accounting period, the Legal Advice Company$$s Service Fees Earned account has a normal balance of $$152,000.$ The accountant makes two adjustments$--$one to accrue unbilled service fees of $$12,000,$ and the other to reduce the Unearned Service Fees liability account by $$1,800.$

After the adjustments are posted, the Service Fees Earned account has a balance of:

Question $31$ options:

A$)$

$$159,800$

B$)$

$$150,800$

C$)$

$$144,200$

D$)$

$$165,800$