On September 1, Advantage Maintenance Company contracted to provide monthly maintenance services for the next five months at a rate of $3,000 per month The client paid Advantage $15,000 on September 1. The maintenance services began on that date. Assuming Advantage records deferred revenues using the alternative treatment, what would be the adjusting entry recorded on December 317 O A. Debit Service Revenue and credit Unearned Revenue for $15,000 OB. Debit Service Revenue and credit Unearned Revenue for $3,000 OC. No entry is needed since revenue was recorded on September 1 D. Debit Unearned Revenue and credit Service Revenue for $12,000