Please show work

8.) Your law firm, which is on the accrual basis, signs a one-year retainer for $12,000, payable monthly, and receives a $3,000 advance, crediting Deferred Revenue. If, at year end, one month has elapsed, what adjusting entry would you record? * 1,000 Deferred Revenue Revenue Deferred Revenue Revenue 2,000 2,000 1,000 A. O B. 1,000 Cash 3,000 Revenue Deferred Revenue 1,000 Revenue 3,000 C. D