Smith & Jones Lawyers represented a client in a court case on December 29, 2020, earning a total of $15,000. As of their year-end on December 31, 2020, no entry was recorded yet to bill their client and the client had not yet paid the law firm. The adjusting journal entry at year-end would include which of the following:
Credit to Accounts Payable for $15,000
Debit to Accounts Receivable for $15,000
Debit to Unearned Revenue for $15,000
Debit to Cash for $15,000