Unearned Revenue has a credit balance in the Trial Balance section of the worksheet of $8,300 and a debit of $600 in the adjustments section of the worksheet, the balance of Unearned Revenue in the Adjusted Trial Balance section of the worksheet is a

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Unearned Revenue is a liability account, so a credit balance indicates that the company has received money in advance but has not yet provided the related goods or services. The $600 debit adjustment would decrease the Unearned Revenue balance since it represents the portion of the advance payment that has been earned during the period. 
Thus, the Adjusted Trial Balance balance for Unearned Revenue would be $8,300 (credit) - $600 (debit) = $7,700 (credit). Therefore, the correct option is B.

Unearned Revenue Has a Credit Balance in the Trial Balance