On December 1. Simpson Marketing Compary recelved $6,900 from a customer for a 2 -month marketing plan to be completed January 31 of the following year. The cash receipt was recorded as uneamed revenue. The adjusting entry for the year ended December 31 would include: Muliple Choise A debt to Services Revenue fo $6,900 a debt to Uneorned Revenue for 53,450 . a debat to Services Revenue for $4,600 a credat to Services Revenue for $4,600 a crect to Unearned Rewwnue for $2300