medium · Financial Accounting accounting-cycle-financial-statements

Zenith Apparels receives $12,000 in December for custom uniforms to be delivered in February. The accountant recorded this as Service Revenue.

What is the correcting/adjusting entry needed at December 31?

  1. Debit Unearned Revenue $12,000; Credit Service Revenue $12,000
  2. Debit Service Revenue $12,000; Credit Accounts Receivable $12,000
  3. Debit Cash $12,000; Credit Unearned Revenue $12,000
  4. Debit Service Revenue $12,000; Credit Unearned Revenue $12,000

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