Elliott Smith is a lawyer who requires that his clients pay him in advance of legal services rendered. Elliott routinely credits Service Revenue when his clients pay him in advance. In June Elliott collected $12,000 in advance fees and completed 70% of the work related to these fees. What adjusting entry is required by Elliott's firm at the end of June? Service Revenue 3,600 Unearned Service Revenue 3,600 Unearned Service Revenue 3,600 Service Revenue 3,600 Unearned Service Revenue 8,400 Service Revenue 8,400 Cash 12,000 Service Revenue 12,000