If the Trial balance says Unearned Service Revenue Cr. 12,560

The adjusting entry says Unearned Service Revenue still unearned, $800, how do I enter this?

So right now, your unearned service revenue account says you have 12,560 in it.

But, you should only have 800 in it.

Therefore, the account is overstated by 12,560-800 = $11,760

Therefore, you must REMOVE 11,760 from the account.

Dr. Unearned Service Revenue 11,760
Cr. Revenue 11,760

When the unearned service revenue is decreased, it is because the amount has been earned; therefore you can recognize it as revenue.

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Service revenue still unearned at end of period 1166 trial balance have unearned revenue a debit 2970

Service revenue still unearned at the end of period 1166 trail balance is debit unearned revenue 2970

You have to know what your Unearned Revenue account balance is or there has to be a way to calculate the account balance. Read your problem and it should contain the information needed to solve it or it will give you the information needed to calculate the information needed to solve the problem.

When you have the account balance then you can follow CaptainForest's post to solve your problem.

Your debit of 2970 will reduce your Unearned Revenue account balance because Unearned Revenue is a liability and has a normal credit balance.