On February 2, Jake's Printing received a payment of $12,000 for contracted printing work that will be completed over the next 3 months. As of the end of February, the company had completed 1/3 of the work. The adjusting journal entry at the end of February for unearned revenue will include ____

1. a debit to Cash for $4,000

2. a credit to Unearned Service Revenue for $8,000

3. a credit to Service Revenue for $4,000