Mathews Company receives $1.200 on December 1 of the current year for services to be performed equally over the next 3 months. Assuming Mathews records deferred revenues using the alternative treatment, what would the adjusting entry be on December 31 of the current year? O A. Debit Cash and credit Service Revenue for $1,200 O B. Debit Service Revenue and credit Uneamed Revenue for $1.200. OC. Debit Service Revenue and credit Uneared Revenue for $800 OD. Debit Cash and credit Uneamed Revenue for $800