On December 21, 2019, Mr C) D)

On December 21, 2019, Mr. Bagger received and deposited $790 from a customer, Mrs. McCartney, who paid in advance of the work. He recorded the receipt by crediting a revenue account, Computer Service Fees Earned. As of December 31, none of the work had been completed. What, if any, is the required adjusting journal entry on December 31?

A) No entry is required
B) $$\begin{array} { | c | r | r | } \hline \text { Dr. Unearned Computer Service Fees } & 790 & \\\hline \text { Cr. Computer Service Fees Earned } & & 790 \\\hline\end{array}$$
C) $$\begin{array} { | c | c | c | } \hline \text { Dr. Computer Service Fees Earned } & 790 & \\\hline \text { Cr. Accounts Receivable } & & 790 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Dr. Computer Service Fees Earned } & 790 & \\\hline \text { Cr. Unearned Computer Service } & & \\\text { Fees } & & 790 \\\hline\end{array}$$