The following selected accounts appear in Sloan Company's unadjusted trial balance at December 31, 2010, the end of its fiscal year (all accounts have normal balances). Unearned Service Fees...........$5, 400 Service Fees Earned..................$87,000 REQUIRED: Calculate the amount of the relevant accounting adjustment at December 31, 2010 assuming that adjusted Unearned Service Fees at December 31 are $3,000