21. On November 1st, Brad collected $12,000 from a customer representing payment in advance for 3 months of services. The collection was originally recorded as a deferred revenue on the balance sheet. Assuming the revenue is earned evenly over the 3 month period, and that no additional entries have been recorded, which of the below items would be included with the 12/31st adjusting entry? A. B. C. D. E. debit to cash for $12,000 debit to unearned fee's for $8,000 credit to unearned fee's for $4,000 credit to service fee's earned for $4,000 None of the above