Jimmy pays ABC Co$.$ $$1,000$ in December for ABC to perform services for Jimmy in $45$ days. ABC uses the accrual basis of accounting. In December ABC will debit Cash for $$1,000.$ What will be the other account involved in the December accounting entry prepared by ABC $($and what type of account is it$)?$Accounts Receivable $($asset$)$ Prepaid Services $($asset$)$ Service Revenues $($revenue$)$ Unearned Revenues $($liability$)$