On June 1, 2013, Marino Corporation Received $1,800 as Advance $\begin{array} { l l l } \text { Unearned Fees } & 1,050 & \\\text { Advertising Revenue } & & 1,050\end{array}$

On June 1, 2013, Marino Corporation received $1,800 as advance payment for 12 months' advertising. The receipt was recorded as a credit to Unearned Fees. What adjusting entry is required at December 31, 2013?

A)
$\begin{array} { l l l } \text { Unearned Fees } & 1,050 & \\\text { Advertising Revenue } & & 1,050\end{array}$
B)

C)
$\begin{array}{l}\text { Cash } &750\\\text { Advertising Revenue }&&750\end{array}$
D)
$\begin{array}{lll}\text { Unearned Fees } & 750 \\\text { Advertising Revenue } & & 750\end{array}$