At the end of the accounting period, the Legal Fees Earned account has a normal balance of $75,000. The accountant makes two adjustments--one to accrue unbilled legal fees earned of $2,500, and the other to reduce the Unearned Legal Fees liability account by $500. After the adjustments are posted, the Legal Fees Earned account has a balance of:

lect one:

A. $77,500

B. $78,000

C. $81,500

D. $82,500

E. None of the above