The trial balance for Vaughn Manufacturing appears as follows: Vaughn Manufacturing Trial Balance December 31, 2017 Cash $280 Accounts Receivable 491 Prepaid Insurance 77 Supplies 169 Equipment 3760 Accumulated Depreciation, Equipment $560 Accounts Payable 361 Common Stock 1130 Retained Earnings 1320 Service Revenue 2816 Salaries and Wages Expense 940 Rent Expense 470 0 $6187 $6187 If service for $165 had been performed but not billed, the adjusting entry to record this would include a: credit to Service Revenue for $165. debit to Unearned Revenue for $165. debit to Service Revenue for $165. credit to Unearned Service Revenue for $165.