On July 1 , a client made an advance payment (retainer) of $5,000 to Spatafora \& Spatafora Law to cover future legal services. During the period, the company completed $3,500 of the agreed-on services for the client. There was no beginning balance in the Unearned Revenue account for the period. Based on the information provided, Make the December 31 adjusting journal entry to bring the balances to correct. On July 1 , a client made an advance payment (retainer) of $5,000 to Spatafora \& Spatafora Law to cover future legal services. During the period, the company completed $3,500 of the agreed-on services for the client. There was no beginning balance in the Unearned Revenue account for the period. Based on the information provided, Make the December 31 adjusting journal entry to bring the balances to correct. On July 1 , a client made an advance payment (retainer) of $5,000 to Spatafora \& Spatafora Law to cover future legal services. During the period, the company completed $3,500 of the agreed-on services for the client. There was no beginning balance in the Unearned Revenue account for the period. Based on the information provided, Make the December 31 adjusting journal entry to bring the balances to correct