On December 13, 2018, Michael Company Received $10,000 in Cash $\begin{array}{lrr} \text { Cash } &10,000\\ \text { Unearned Revenue} &1,500\\ \text { Service Revenue} &&11,500\end{array}$

On December 13, 2018, Michael Company received $10,000 in cash as a payment in advance from a customer and credited Unearned Revenue. The balance in the Unearned Revenue account was $2,000 at the beginning of December. At the end of December, all but $600 had been earned. What adjusting entry is necessary at the end of December?
a.
$\begin{array}{lrr} \text { Cash } &10,000\\ \text { Unearned Revenue} &1,500\\ \text { Service Revenue} &&11,500\end{array}$


b.
$\begin{array}{lrr} \text { Unearned Revenue} &10,600\\ \text { Service Revenue } &&10,600\\\end{array}$


c.
$\begin{array}{lrr} \text { Unearned Revenue } &11,400\\ \text { Service Revenue } &&11,400\\\end{array}$

d.
$\begin{array}{lrr} \text { Service Revenue } &10,000\\ \text {Unearned Revenue } &&10,000\\\end{array}$