Hi, I have a question on the review problem of chapter 3 of Needles Principles of Accounting 11 edition. Question 1 of the review problem asks to prepare T accounts for the above adjusting entries. My question is specifically with the (f) entry. It states, "Revenues received in December in advance of services yet to be performed totaled $160." I would assume for this I would Debit service revenue, and credit unearned revenue, but in the answer key they do just the opposite, they debit unearned revenue and credit service revenue. Why is this? Thanks!