Metro Music collected $8,000 in advance from customers for music lessons in the first quarter of the year. By the end of the quarter, $7,000 worth of the lessons had been provided. What journal entry would Metro record at the end of the quarter related to these music lessons?

Debit Unearned Revenue $7,000; Credit Service Revenue $7,000

Debit Cash $7,000; Credit Service Revenue $7,000

Debit Cash $1,000; Credit Unearned Revenue $1,000

Debit Unearned Revenue $1,000; Credit Service Revenue $1,000