On April 20, Karl's Company received $9,600 to provide services to be completed by May 31 and the $9,600 was credited to Unearned Service Revenue. On April 30, Karl's has completed one-third of the service. Which of the following adjusting entries must Karl's make to avoid understating its April revenues and net income? Unearned Service Revenue should be credited $3,200 and Service Revenue should be debited $3,200. O Unearned Service Revenue should be debited $3,200 and Service Revenue should be debited $3,200. O Unearned Service Revenue should be debited $3,200 and Service Revenue should be credited $3,200. O Unearned Service Revenue should be credited $3,200 and Service Revenue should be credited $3,200