On September 1, 2017, Kian Co. recorded an Unearned Revenues account, a liability, for $66,000. This amount represents an amount that a customer paid in advance and the amount will be recognized in Service Fees evenly over a six-month period. The adjusting entry needed on December 31, 2017, would be: Use the following abbreviations for accounts to fil in the blanks: CA-Cash AR Accounts Receivable SF Service Fees AP Accounts Payable UR Unearned Revenue A Debit to and a Credit to for