On August 1, Cullumber Consulting Group collected $9540 on a 6-month contract to provide SEO services to Oriole, Inc Assuming that the amount is earned equally over the 6 months and that Cullumber prepares financial statements monthly, the company's August 31 adjusting entry will include a debit to Accounts Receivable and a credit to Unearned Revenue for $1590. a debit to Cash and a credit to Unearned Revenue for $1590. a debit to Cash and a credit to Service Revenue for $7950. a debit to Unearned Revenue and a credit to Service Revenue for $1590