Lincoln Corp $\begin{array}{llcc} \text { Unearned Service Revenue } & \text {Service Revenue } \\\end{array}$

Lincoln Corp.received advance payments from customers during 2017 of $10,000.At December 31,2017,$1,000 of the advance payments still had not been earned.After the adjustments are recorded and posted at December 31,2017,what are the balances in Unearned Service Revenue and Service Revenue?
$\begin{array}{llcc} \text { Unearned Service Revenue } & \text {Service Revenue } \\\end{array}$

a.
$\begin{array}{cc}&&&\$1,000&&&&&&&&&\$9,000\end{array}$

b.
$\begin{array}{cc}&&&\$1,000&&&&&&&&&\$10,000\end{array}$

c.
$\begin{array}{cc}&&&\$11,000&&&&&&&&\$1,000\end{array}$

d.
$\begin{array}{cc}&&&\$9,000&&&&&&&&\$10,000\end{array}$