Please explain how to do this

Assume California Consulting Corp recorded the following adjusting entry at year-end, December 31, 2015: Debit: Unearned Consulting Revenue $6,000 Credit: Consulting Revenue $6,000 Their January 18, 2015 balance in Unearned Consulting Revenue was $12,000 and $7,000 in cash was received during 2015 as an advanced payment for consulting work. Based on the above information California Consulting Corp's ending 2015 Unearned Consulting Revenue account (after the above adjusting entry) would be: A. $13,000 Debit B. $ 6,000 Credit C. $13,000 Credit D. S 6,000 Debit E None of the above U n ouity on the balance sheet