A business received cash of \(\$ 3,000\) in advance for service that will be provided later. The cash receipt entry debited Cash and credited Unearned Revenue for \(\$ 3,000\). At the end of the period, \(\$ 1,100\) is still unearned. The adjusting entry for this situation will

a. Debit Unearned Revenue and credit Revenue for \(\$ 1,900\)

b. Debit Unearned Revenue and credit Revenue for \(\$ 1,100\)

c. Debit Revenue and credit Unearned Revenue for \(\$ 1,900\)

d. Debit Revenue and credit Unearned Revenue for \(\$ 1,100\)