1. On August 19, 20X6, ABC Co. completed services for a client for which the client had paid ABC Co. $81,000 in advance on July 10, 20X6. Using accrual accounting, the August 19, 20X6 entry is:

   	a.	Debit: Unearned service fees revenue..81,000 Credit: Service fees revenue....81,000
   	b.	Debit: Cash..81,000 Credit: Unearned service fees revenue.81,000
   	c.	Debit: Cash..81,000 Credit: Service fees revenue....81,000
   	d.	Debit: Unearned service fees revenue.....81,000 Credit: Accounts receivable..81,000