The ledger of James Co. shows $2,000 in the Unearned Revenue account. However, only $1,500 of the revenue was still unearned at the end of the month. The adjusting entry would be: a. Unearned Revenue $1,500 Revenue $1,500 b. Unearned Revenue $500 Revenue $500 c. Revenue $1,500 Unearned Revenue $1,500 d. Revenue $500 Unearned revenue $500