Sierra Corporation received $200 on November 1 from a client for services expected to be completed by January of the following year. On November 1, the Unearned Service Revenue liability account was credited. Unearned Service Revenue shows a balance of $200 in the November 30 unadjusted trial balance. From an evaluation of the service Sierra performed for the client during November, the company determines that it has earned $50 in November. November 30 is the end of the accounting period. Provide any adjusting journal entry required using the proper date. Show the adjusted Unearned Service Revenue account including the ending balance in T-account form. Show any computations labeling all figures