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 $3,200 and credit Service Revenue $3,200
c) debit Service Revenue $3,200 and credit Accounts Receivable $3,200
d) debit Unearned Revenue $4,800 and credit Service Revenue $4,800