At the End of the Accounting Period, the Bright Future

At the end of the accounting period, the Bright Future Company's Service Fees Earned account has a normal balance of $456,000. The accountant makes two adjustments--one to accrue unbilled service fees of $36,000, and the other to reduce the Unearned Service Fees liability account by $5,400.
After the adjustments are posted, the Service Fees Earned account has a balance of:

A) $497,400
B) $479,400
C) $432,600
D) $452,400