What Business Event Would Be Represented by a Journal Entry

Multiple Choice

What business event would be represented by a journal entry that shows a debit to cash of $500 and a credit to unearned revenue of $500?

A) Cash has been paid out to a company that will rent the company space in the future.
B) The company has provided services to a customer, and the cash account has been increased.
C) Cash has been received by the company for services that have not yet been provided.
D) The company has refunded money to a customer, because the company did not provide the services it promised.