On December $1,$ Simpson Marketing Company received $$7,500$ from a customer for a $2-$month marketing plan to be completed January $31$ of the following year.

The cash receipt was recorded as unearned revenue. The adjusting entry for the year ended December $31$ would include:

$9$:$33$

Multiple Choice

a debit to Services Revenue for $$7500$

a credit to Services Revenue for $$5\mathrm{.}000$

a debit to Services Revenue for $$5\mathrm{.}000$

a debit to Unearned Revenue for $$3\mathrm{.}750$

a credit to Unearned Revenue for $$2,500.$