Tessa Thompson has performed $1,000 of CPA services for a client but has not billed the client as of the end of the accounting period. What adjusting entry must Tessa make?

Select one:

a.

Debit Unearned Revenue and credit Service Revenue

b.

Debit Cash and credit Unearned Revenue

c.

Debit Accounts Receivable and credit Unearned Revenue

d.

Debit Accounts Receivable and credit Service Revenue