The unadjusted trial balance has unearned revenue of $2,500. We are told $1,800 of this was

earned at year end. What would adjusting entry be?

a) Debit revenue $700 and credit unearned revenue $700.

b) Credit revenue $700 and debit unearned revenue $700.

c) Debit unearned revenue $1,800 and credit revenue $1,800.

d) Credit unearned revenue $1,800 and debit revenue $1,800.