In November, cash was received in advance of rendering a service. The explicit transaction was correctly recorded in November. If the service was not performed by December 31, the adjusting entry would be

	a.	a debit to Unearned Revenue and a credit to Cash.
	b.	a debit to Unearned Revenue and a credit to Revenue.
	c.	a debit to Revenue and a credit to Prepaid Services.
	d.	a debit to Prepaid Services and a credit to Revenue.
	e.	both b and d
	f.	none of the above