On September 1. Grainger Company received $2.400 in advance for 12 months of service to be provided, with the service period beginning on September 1. This $2.400 was in recorded as Service Revenue instead of Unearned Service Revenue As of the end of the year, no entry has been made to adjust the amount initially recorded. The service is provided evenly throughout the year, Which ONE of the following will be included in the ADJUSTING ENTRY necessary on December 31 O A DEBIT to Uneamed Service Revenue for $1.600 O ACREDIT to Unearned Service Revenue for $1,600 O ACREDIT to Service Revenue for $1.600 ACREDIT to Service Revenue for 5800