Swenson Corporation on April 1, 2021, had $700 in the Unearned Revenue general ledger account. During 2021, Swenson received $8,000 of cash in advance for services to be performed at a later date. At the end of 2021, Swenson Corporation had not yet performed services worth $2,600. What would be included in the adjusting journal entry related to this information?

(A) Debit Unearned Revenue for $ 5,400

(B) Debit Unearned Revenue for $ 6,100

(C)Credit Service Revenue for $ 9,900

(D)Credit Service Revenue for $10,600