On April 1, 2017, Planet Services received $14,200 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 your final answer to the nearest dollar.)

• A.

  Debit Service Revenue $9,467, and credit Accounts Receivable $9,467.

• B.

  Debit Service Revenue $4,733, and credit Unearned Revenue $4,733.

• C.

  Debit Unearned Revenue $14,200, and credit Service Revenue $14,200.

• D.

  Debit Unearned Revenue $9,467, and credit Service Revenue $9,467.