When trying to determine payments made in a previous year, is this the correct order in accounting. Service revenue $4,000 Less Revenue received...

When trying to determine payments made in a previous year, is this the correct order in accounting.

Service revenue $4,000

Less Revenue received $1,800

Balance is $2,200

Additional unearned svc. Rev. $750

December service revenue $2,950

Or is this the right order?

Service revenue $4,000

Addt'l unearned service revenue $750

Balance $4,750

Less Revenue received $1,800

Dec. Services revenue $2,950

Thank for your help