The unadjusted trial balance shows a $3,000 credit for Unearned Revenue. One-third remains unearned at the end of the year. Required: The adjusting entry needed at the end of the year is: Select one: a. DEBIT Sales Revenue $2,000 / CREDIT Unearned Revenue $2,000 b. DEBIT Uneamed Revenue $1,000 / CREDIT Sales Revenue $1,000 c. DEBIT Unearned Revenue $2,000 I CR Sales Revenue $2,000 d. DEBIT Sales Revenue $800 / CREDIT Uneamed Revenue $800