ABC Airlines Collects $300 for a Roundtrip Ticket from Chicago

Multiple Choice

ABC Airlines collects $300 for a roundtrip ticket from Chicago to Los Angeles.The flights will not occur until the next accounting period.How does ABC Airlines record the $300 collected in advance?

A) A debit to Cash of $300 and a credit to Unearned Revenue of $300
B) A debit to Unearned Revenue of $300 and a credit to Cash of $300
C) A debit to Cash of $300 and a credit to Revenue of $300
D) A debit to Revenue of $300 and a credit to Cash of $300