Johnson Lighting sold a light fixture(cost of$400) for$600 to a customer. The customer paid cash. The sales price included a oneyear service contract valued at$72. The journal entry to recognize two months of revenue from the service contract wouldbe:

A.

debit to Unearned Revenue for$12; credit to Service Revenue for$12.

B.

debit to Unearned Revenue for$72; credit to Service Revenue for$72.

C.

debit to Service Revenue for$12; credit to Unearned Revenue for$12.

D.

debit to Service Revenue for$72; credit to Unearned Revenue for$72.