On April $10,2013,$ Peter Services received $$4,800$ in advance from a customer for one month's service, to be provided April $10,2013$ to May $10,2013.$ What would be the journal entry to adjust the accounts at the end of April?

A$)$ debit Service Revenue $$1,600$ and credit Unearned Revenue $$1,600$

B$)$ debit Unearned Revenue $$4,800$ and credit Service Revenue $$4,800$

C$)$ debit Service Revenue $$3,200$ and credit Accounts Receivable $$3,200$

D$)$ debit Unearned Revenue $$3,200$ and credit Service Revenue $$3,200$