On May 1, 2009, Carter Advertising Company received $3,600 from Kaitlyn Breanna for advertising services to be completed April 30, 2010. The Cash receipt was recorded as unearned fees. The adjusting entry on December 31, 2009 should include:

Select one:

a. a debit to Earned Fees for $3,600.

b. a debit to Unearned Fees for $1,200.

c. a credit to Unearned Fees for $1,200.

d. a debit to Earned Fees for $2,400.

e. a credit Earned Fees for $2,400.