The unadjusted trial balance includes the unearned revenue account with a normal balance of $10,000. According to our records, we have earned 2/5 (two-fifths) of the unearned revenue. Based on this information, the correct adjusting entry to be recorded on December 31 would be (match the correct account and amount to be debited and credited).

Question 5 options:

12345678	Credit
12345678	Debit

1.	Unearned Revenue $4,000
2.	Unearned Revenue $6000
3.	Revenue $4,000
4.	Revenue $6,000
5.	Accounts Receivable $4,000
6.	Accounts Receivable $6,000
7.	Cash $4,000
8.