On December 1, ABC company received $10,000 from a customer for consulting services to be given for the following two months. Considering the transaction given above, the accountant of ABC company made the following journal entry on December 31: ---------------------------------- / ---------------------------------- Unearned Service Revenue $10,000 Service Revenue $10,000 ----------------------------------------------------------------------- Is the journal entry recorded on December 31 accurate? If not, what is the correct entry? Explain your answer based on the basic accounting concepts/assumptions.