Blue Spruce is the owner of Spruce Designs. At the end of September, the first month of business, Blue is preparing the monthly financial statements. Revenue for services performed in September but not yet billed or recorded at September 30 totalled $45000. Which of the following reflects the adjusting entry needed at September 30 ? Accounts Receivable Unearned Revenue Accounts Receivable Service Revenue Service Revenue Accounts Receivable Cash Service Revenue 45000 45000 45000 45000 45000 45000 45000 45000