Use This Information Pertaining to the Alvino Corporation to Answer $\$ 200$

Use this information pertaining to the Alvino Corporation to answer the following question. 1. The corporation's Store Supplies account showed a beginning debit balance of $\$ 200$ and supplies purchased of $\$ 800$ . There were $\$ 300$ of supplies on hand at year end.
2. Depreciation on a building is estimated to be $\$ 5,000$ .
3. A one-year insurance policy was purchased for $\$ 2,000$ . Three months have passed since the purchase.
4. Acciued interest on a note receivable amounted to $\$ 100$ .
5. The company received a $\$ 3,600$ advance payment during the year on services to be performed. By the end of the year, one-fourth of the services had been performed.
The adjusting entry to record the amount of service revenue earned during the accounting period is

A)
$\begin{array} {lll} \text { Service Revenue } & 2,700 \\\text { Unearned Revenue } & & 2,700\end{array}$
B)
$\begin{array} {lll} \text {Unearned Revenue } & 2,700 \\\text { Service Revenue } & & 2,700\end{array}$
C)
$\begin{array} {lll} \text { Service Revenue } & 900 \\\text { Unearned Revenue } & & 900\end{array}$
D)
$\begin{array}{llr}\text { Unearned Revenue } &\$900\\ \text { Service Revenue } &&\$900\\\end{array}$