On December 1, Covington Legal Services Inc. collected a $40,000 retainer received from a client for legal services that will be performed rutably over the short period December 1 through April 30. Use the following tabular analysis to determine the adjusting entry to be made on December 31 Stockholders' Equity Accounts Usrarned Commes Service Cash Recehabile Rese RA Espere Dec 1 40.000 40.000 Dec 31 Ad Bal Stock Decrease both Cash and Unearned Revenue by $8,000 Increase Service Revenue and Uneared Revenue by 59,000 Decrease Unearned Revenue and increase Service Revenue by $8,000. Increate Accounts Receivable and decrease Unearned Revenue by $10,000 chat