The company collected in advance $20,000 for services to be performed later on during the year. During the current month, $1,300 of the previously recorded unearned revenue were earned. The adjusting entry includes: a. Debiting Unearned Revenue $18700; crediting Revenue $18700 b. Debiting Unearned Revenue $1300; crediting Revenue $1300 c. Debiting Revenue $1300; crediting Unearned Revenue $1300 d. Debiting Accounts Receivable $18700; crediting Revenue $18700