On the last day of December Year 1, Franklin Construction entered into a transaction that resulted in a receipt of $324,000 cash in advance related to services that will be provided during January Year 2. During December of Year 1, the company also performed $192,000 of services which were neither billed nor paid. Prior to December adjustments and before these two transactions were recorded, the companys trial balance showed service revenue of $4,800,000 at December 31, Year 1. There are no other prepaid services yet to be delivered. If Franklin Construction makes the appropriate adjusting entry, how much will service revenue will be reflected on the December 31, Year 1 income statement? Select one: A. $4,353,000 B. $4,992,000 C