Milks Company performed $6,000 of CPA services (earned revenue) for a client but did not bill the client until the end of the accounting period. What adjusting entry must Milks Company make at the end of the accounting period?

Select one:

a. Dr. Unearned Service Revenue and Cr. Service Revenue

b. Dr. Cash and Cr. Unearned Service Revenue

c. Dr. Accounts Receivable and Cr. Service Revenue

d. Dr. Accounts Receivable and Cr. Unearned Service Revenue