Final answer:
The adjusting entry for earned revenue from pre-paid services is to debit the Unearned Revenue account and credit the Service Revenue account with the amount of $13,600, indicating that the services have been provided.
Step-by-step explanation:
Adjusting Entry for Earned Revenue
In order to record the adjusting entry for revenue earned from services related to cash paid in advance by customers, you would need to decrease (debit) the liability account and increase (credit) the revenue account.
Since the services have been provided, the cash previously received is no longer unearned and should be recognized as revenue.
Here is the journal entry to reflect this:
Debit Unearned Revenue: $13,600
Credit Service Revenue: $13,600
This entry moves the amount from a liability to a revenue, signaling that the services owed to the customers, for which they had paid in advance, have now been delivered.