Use the following information to answer the next 3 questions... On August 1, 2020, Desert Company received cash in advance for services to be provided over the next 6 months. At the time, the bookkeeper credited a nominal account. The bookkeeper also forgot to record the adjusting journal entry at fiscal year end, December 31, 2020. She's new so they did some retraining, but now you have been brought in to assess the impact of this error on the reported financial statements. To record the appropriate adjusting journal entry that would have been required at December 31st, Desert should have recorded a debit to Service Revenue and a credit to Unearned Service Revenue.