On January 1, the Larkspur, CPAs received a $9,675 cash retainer for accounting services to be provided evenly over the next 3 months. The full amount was credited to the liability account Unearned Service Revenue. Assuming that the revenue is recognized evenly over the 3 month period, what adjusting journal entry should be made at January 31 ? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)