On May 1,2014,Giltus Advertising Company Received $1,500 from Julie Bee

On May 1,2014,Giltus Advertising Company received $1,500 from Julie Bee for advertising services to be completed April 30,2015.The cash receipt was recorded as unearned fees.At December 31,2014,$500 of the fees had been earned.The adjusting entry on December 31,2014,should include:

A) A debit to Unearned Fees for $500.
B) A credit to Unearned Fees for $500.
C) A credit to Earned Fees for $1,000.
D) A debit to Earned Fees for $1,000.
E) A debit to Earned Fees for $500.