Knight Company began operations on July 1, 20x5 and prepares monthly financial statements. It has the following partial unadjusted trial balance at July 31, 20x5: Credit Prepaid Insurance Unearned Service Revenue Debit $6,000 S2010 The balance in the unearned service fees account represents a cash payment made by a customer in July 20x5. At July 31, 20x5, Knight Company had earned $1189 of the service fees. Which of the following would be the correct adjusting journal entry at July 31, 20x5 with respect to this payment? Select one: O a. Debit Unearned Service Revenue $821 and Credit Service Revenue $821 O b. Debit Cash $1189 and Credit Service Revenue $1189 Oc. Debit Service Revenue $821 and Credit Unearned Service Revenue $821 Od. Debit Unearned Service Revenue $1189 and Credit Service Revenue $1189