On February 1, Christopher Whitmore Law Firm contracted to provide $4.400 of legal services for the next four months and received $4,400 cash from the client. Assuming Whitmore records deferred revenues using the aherative treatment, what would be the adjusting entry recorded on February 28? Date Accounts and Explanation Debit Credit 4.400 Cash Unearned Revenue 4.400 OB 3300 Service Revenue Unearned Revenue 3.300 Oc 1100 Unearned Revenue Service Revenue 1100 OD Cash 4,400 Service Revenue 4,400