Z45ay Company is a consulting company located in northern Ohio. Consulting fees earned but uncollected and unrecorded in the company's accounting records as of December 31, 2031 amount to $12,000. The company expects they will collect these fees in January, 2032. The adjusting entry required at December 31, 2031 would be: O debit consulting fees receivable $12,000 and credit unearned consulting fees $12.000 debit consulting fees receivable $12,000 and credit consulting fee revenue $12,000 debit unearned consulting fees $12,000 and credit consulting fee revenue $12,000 debit consulting fee revenue $12.000 and credit consulting fees receivable $12.000 O debit consulting fee revenue $12.000 and credit uneased consulting fees $12.000 debit unearned consulting fees $12.000 and credit consulting fee receivable $12,000 no adjusting entry is required at December 2031 related to this situation none of the above choices are correct