The company received a $3,600 advance payment during the year on services to be performed. By the end of the year, one-fourth of the services had been performed. The adjusting entry to record the amount of service revenue earned during the accounting period would include a:

debit to Earned Revenue for $2,700

debit to Unearned Revenue for $2,700

credit to Unearned Revenue for $900

debit to Unearned Revenue for $900