Teton Tax Service Collects $440 for Preparation of a Tax

Multiple Choice

Teton Tax Service collects $440 for preparation of a tax return.The tax return will not be complete until the next accounting period.How does Teton record the $440 collected in advance?

A) A debit to Cash of $440 and a credit to Deferred Revenue of $440.
B) A debit to Deferred Revenue of $440 and a credit to Cash of $440.
C) A debit to Cash of $440 and a credit to Revenue of $440.
D) A debit to Revenue of $440 and a credit to Cash of $440.