Fortune Co. receives $30,000 cash in advance for 4 months of legal services on October 1, 2009, and records it by debiting Cash and crediting...

Fortune Co. receives $30,000 cash in advance for 4 months of legal services on October 1, 2009, and records it by debiting Cash and crediting Unearned Revenue both for $30,000. It is now December 31, 2009, and Fortune has provided legal services as planned. What adjusting entry should Fortune make to account for the work performed from October 1 through December 31, 2009?