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Mary Richardo has performed $490of CPA services for a client but has not billed the client as of the end of the accounting period. What

Mary Richardo has performed $490of 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?

Debit Accounts Receivable and credit Service Revenue

Debit Unearned Service Revenue and credit Service Revenue

Debit Accounts Receivable and credit Unearned Service Revenue

Debit Cash and credit Unearned Service Revenue

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