Tom Smith is a lawyer who requires that his clients pay him in advance of legal services rendered. Tom routinely credits Service Revenue when his clients pay him in advance. In June Tom collected $$14500$ in advance fees and completed $60\%$ of the work related to these fees. What adjusting entry is required by Tom's firm at the end of June?

Cash

$14500$

Service Revenue

$14500$

Unearned Service Revenue $8700$

Service Revenue

Unearned Service Revenue $5800$

Service Revenue

$5800$

Service Revenue

$5800$

Unearned Service Revenue

$5800$