On January 18th you retain a lawyer to prepare a contract for your business. The fee is $9,000 and you pay it on January 18th. As of January 31st, the lawyer has completed a third of the required work on the contract. On January 31st the lawyer's accountant records which of the following adjustments?

(a) Dr. Cash, 3,000; Cr. Fees Earned, 3,000

(b) Dr. Accounts Receivable, 9,000; Cr. Fees Earned, 9,000

(c) Dr. Accounts Receivable, 3,000; Cr. Fees Earned, 3,000

(d) Dr. Unearned Fees, 3,000; Cr. Fees Earned, 3,000

(e) No entry is recorded until the lawyer completes the work.