Online Computer Services follows accrual-based accounting. It receives $7,000 in advance for services to be performed in both the current and following fiscal period. Which of the following entries records this transaction?

a.A debit to Service Revenue and a credit to Unearned Service Revenue

b.A debit to Cash and a credit to Service Revenue

c.A debit to Unearned Service Revenue and a credit to Service Revenue

d.A debit to Cash and a credit to Unearned Service Revenue

e.A debit to Cash and a credit to Accounts Payable