Completed services that were paid for six months earlier, $2,860. The Service Revenue unadjusted balance as of December 31 is $10,900. The Unearned Revenue balance as of December 31 is $8,100. Adjustment Type: Unearned Revenue Service Revenue Dec. 31 Customers were billed for $890 for work completed. The Service Revenue unadjusted balance as of December 31 is $8,200. Adjustment Type: Accounts Receivable Service Revenue