Desert Company reports the following for the year 202X: \ \ 1/1/202X 12/31/202X\ Unearned Revenue $1,200 $1,900\ Accounts Receivable $1,800 $1,900\ \ \ Desert had Service Revenue of $14,000 for 202X. In order to convert from the accrual to cash received, Desert would do which of the following?\ \ Group of answer choices\ \ Add the change in Unearned Revenue and subtract the change in Accounts Receivable\ \ Subtract the change in Unearned Revenue and subtract the change in Accounts Receivable\ \ Add the change in Unearned Revenue and add the change in Accounts Receivable\ \ Subtract the change in Unearned Revenue and add the change in Accounts Receivable