When Trying To Determine Payments Made In A Previous Year Is This The Correct Or (1)

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

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