The year-end trial balance for Garnet & Gold Corporation appears as follows: Garnet & Gold Corporation Trial Balance December 31 Debit Credit Cash $ 300 Accounts Receivable 500 Prepaid Insurance 60 Supplies 140 Equipment 4,000 Accumulated Depreciation, Equipment Unearned Revenues $ 800 300 Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Rent Expense 1,000 1,400 3,000 1,000 500 $ 6,500 $ 6,500 If the company has not yet recorded its performance of $100 of services to a customer who had paid in advance, the company should record an adjusting entry that debits Unearned Revenue for $100 and credits Service Revenue for $100. debits Service Revenue for $200 and credits Unearned Revenue for $200. debits Service Revenue for $100 and credits Unearned Revenue for $100. debits Unearned Revenue for $100 and credits Cash for $100. O debits Unearned Revenue for $200 and credits Service Revenue for $200.