Nellie Grimm has performed $$3,000$ of CPA services for a client but has not billed the client as of the end of the accounting period.

What adjusting entry must Nelly make?

Select one:

A$.$

Debit Accounts Receivable and credit Service Revenue

B$.$

Debit Unearned Revenue and credit Service Revenue

C$.$

Debit Cash and credit Unearned Revenue

D$.$

Debit Accounts Receivable and credit Unearned Revenue