Trial balance shows a $25,000 credit in the Unearned Revenue account as of January 1. The following adjustment entry is to show the $25,000 of Unearned Revenue was earned as of January 31. How do I make the adjustment?

The original entry to record unearned income would have been a credit to Unearned Revenue, as it is a liability - you have collected cash but still owe a service.

Once it becomes earned, you debit Unearned Revenue (to zero it out) and credit Revenue.

I truly appreciate your help, thank you.