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The Unearned Service Revenue account shows an adjusted end-of-year balance of P300,000.The adjusting entry to Unearned Service Revenue indicated P400,000 in Service Revenue was earned

The Unearned Service Revenue account shows an adjusted end-of-year balance of P300,000.The adjusting entry to Unearned Service Revenue indicated P400,000 in Service Revenue was earned during the accounting period.What was the balance of the Unearned Service Revenue account before the adjusting entry was recorded?

P100,000 debit

P700,000 credit

P100,000 credit

P700,000 debit

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