The balance in the unearned revenue account before adjustment is $4,000. Unearned revenue of $3,000 has been earned. The adjusting entry done at the end of the month is debit Service Revenue $3,000; credit Unearned Revenue $3,000. debit Unearned Revenue $3,000; credit Service Revenue $3,000 debit Service Revenue $1,000; credit Unearned Revenue $1,000. debit Unearned Revenue $1,000; credit Service Revenue $1,000