Barry Company received full payment of $14,000 in advance for services that are 80% complete at the end of the period. The adjusting entry will

a. debit Service Revenue for $11,200 and credit Unearned Revenue for $11,200.

b. debit Unearned Revenue for $11,200 and credit Service Revenue for $11,200.

c. debit Unearned Revenue for $14,000 and credit Service Revenue for $14,000.

d. debit Cash for $11,200 and credit Service Revenue for $11,200.