On May 1, Giltus Advertising Company received $1,500 from Julie Bee for advertising services to be completed April 30 of the following year. The Cash receipt was recorded as unearned fees and at year- end on December 31, $1,000 of the fees had been earned. The adjusting entry on December 31 would include? A debit to Earned Fees for $1,000 b. A credit to Earned Fees for $1,000 C. A debit to Unearned Fees for $500 O d. A credit to Unearned Fees for $500 A