At the end of the accounting period, the Service Fees Earned account has a balance of $76,000. The accountant makes two adjustments--one to accrue unbilled service fees of $6,000, and the other to reduce the Unearned Service Fees liability account by $900.

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

Select one:

a. $75,400

b. $82,900

c. $79,900

d. $72,100

e. None of the above