Henry is an accountant who requires that his clients pay him in advance of accounting services being provided. Henry routinely credits Service Revenue when his clients pay him in advance. Recently, Henry completed 60% of the work related to a job for which a client had paid $9,000 in fees (excluding GST). What adjusting entry does Henry need to record in the general journal?

a. DR Cash $9,000 and CR Legal Service Revenue $9,000

b. DR Service Revenue $3,600 and CR Unearned Revenue $3,600

c. DR Service Revenue $5,400 and CR Unearned Revenue $5,400

d. DR Unearned Revenue $5,400 and CR Service Revenue $5,400

e. DR Unearned Revenue $3,600 and CR Service Revenue $3,600