Mary Benoit has performed $1,500 of CPA services for a client but has not billed the client as of the end of the accounting period. What adjusting entry must Mary make?

Select one:

A. Debit Cash and credit Unearned Revenue

B. Debit Unearned Revenue and credit Service Revenue

C. Debit Accounts Receivable and credit Unearned Revenue

D. Debit Accounts Receivable and credit Service Revenue