On April $1,2026,$ Orbit Services received $$12,000$ in advance of performing the services from a customer for three months of service $-$ April, May and June. What would be the journal entry to adjust the accounts at the end of May $($do not round any intermediate calculations and round final answer to the nearest dollar$)?$

A$.$ Debit Service Revenue $$4,000,$ and credit Unearned Revenue $$4,000.$

B$.$ Debit Service Revenue $$8,000,$ and credit Accounts Receivable $$8,000.$

C$.$ Debit Unearned Revenue $$8,000,$ and credit Service Revenue $$8,000.$

D$.$ Debit Unearned Revenue $$12,000,$ and credit Service Revenue $$12,000$