Elliott Smith Is a Lawyer Who Requires That His Clients $\quad$

Elliott Smith is a lawyer who requires that his clients pay him in advance of legal services rendered. Elliott routinely credits Service Revenue when his clients pay him in advance. In June Elliott collected $15,000 in advance fees and completed 70% of the work related to these fees. What adjusting entry is required by Elliott's firm at the end of June? a. Unearned Service Revenue $\quad$$\quad$ 10,500
$\quad$ Service Revenue $\quad$$\quad$ 10,500
b. Unearned Service Revenue $\quad$$\quad$ 4,500
$\quad$ Service Revenue $\quad$$\quad$ 4,500
c. Cash $\quad$$\quad$ 15,000
$\quad$ Service Revenue $\quad$$\quad$ 15,000
d. Service Revenue $\quad$$\quad$ 4,500
$\quad$ Unearned Service Revenue $\quad$ 4,500