On December 31, the end of the accounting period, $10,600 in service fees had been earned but not billed or received. The Widding Company uses the account Fees Receivable to reflect amounts due but not yet billed. The proper adjusting entry would be: 

A. Fees Receivable 10,600 Unearned Service Fees 10,600 

B. Unearned Service Fees 10,600 Service Fees Earned 10,600 

C. Cash 10,600 Service Fees Earned 10,600 

D. Fees Receivable 10,600 Service Fees Earned 10,600