Tao Co. receives $10000 cash in advance for 4 months of legal services on Octobe

Tao Co. receives $10000 cash in advance for 4 months of legal services on October 1 2013 and records it by debiting Cash and crediting Unearned Revenue both for $10000. It is now December 31 2013 and Tao has provided legal services as planned. What adjusting entry should Tao make to account for the work performed from October 1 through December 31 2013?