Eaton Co, selis major household appliance service contacts for cash the service contracts are for a one-yea, twoyear, or three-year period. Cash receipts from contracts are credited to Unearned Service Revenue This accounthid a balance of $2,700,000 at December 31,2019 betore year-end adjustment service contract costs are charged as incurred to the Service Contract Expense account which had a balance of $675,000 atDecember 31,2019. Service contracts still outstanding at December 31,2019 expire as follows: What amount should be reported as Unearned Service Revenue in Eaton's December 31,2019 statement of financial position? Select one: A. $1,275,000 B. $1,950,000. C. $750,000 D. $2,025,000