Janis Vick has a large consulting practice. New clients are required to pay one-half of the consulting fees up front. The balance is paid at the conclusion of the consultation. How does Vick account for the cash received at the end of the engagement? Debit Cash and credit Unearned Service Revenue. No entry is required when the engagement is concluded. O Debit Cash and credit Service Revenue. O Debit Prepaid Service Fees and Service Revenue