At the end of the accounting period, the Life Coach Companys Service Fees Earned account has a normal balance of $304,000. The accountant makes two adjustments--one to accrue unbilled service fees of $24,000, and the other to reduce the Unearned Service Fees liability account by $3,600.

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

A) $331,600

B) $319,600

C) $288,400

D) $301,600