One-Half of the Landscaping Work Related to $35,000 Cash Received

Multiple Choice

One-half of the landscaping work related to $35,000 cash received in advance is performed this period.(Assume that prepaid expenses are initially recorded in asset accounts and that fees collected in advance of work are initially recorded as liabilities.) How would the company record the related adjusting entry?

A) Debit Unearned Revenue for $17,500 and credit Landscape Revenue for $17,500.
B) Debit Unearned Revenue for $35,000 and credit Landscape Revenue for $35,000.
C) Debit Unearned Revenue for $35,000 and credit Cash for $35,000.
D) Debit Unearned Revenue for $17,500 and credit Cash for $17,500.
E) Debit Cash for $35,000 and credit Landscape Revenue for $35,000.