Corrections Services sells service plans for commercial computer maintenance

The price for each plan is $1,350 per year, paid in advance. On October 1, 2016, a service plan was sold to a new customer for cash, and the plan covers the period October 1, 2016 to September 30, 2017. Adjusting entries are made on December 31 of each year. Prepare the journal entry for September 30, 2017.
What will be an ideal response

Unearned Revenue ($1,350 x 9/12 ) 1,012.50
Service Revenue 1,012.50

Business

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