A company receives $450 in February for services that will be performed in March. In March, the adjusting entry is recorded as:

Multiple Choice
a) Debit Cash $450, Credit Deferred Revenue $450
b) Debit Cash $450, Credit Service Revenue $450
c) Debit Deferred Revenue $450, Credit Service Revenue $450
d) Debit Service Revenue $450, Credit Deferred Revenue $450