Under the alternative method for accounting for unearned revenue, which of the following pairs of journal entry formats is correct?
A)

\begin{array} { | l | l | } \hline{ \text { Initial Entry } } & { \text { Adjusting Entry } } \\\hline \text { Consulting Revenue } & \text { Unearned Revenue } \\\hline \text { Cash } & \text { Consulting Revenue } \\\hline\end{array}

\begin{array} { | l | l | } \hline{ \text { Initial Entry } } & { \text { Adjusting Entry } } \\\hline \text { Cash } & \text { Unearned Revenue } \\\hline \text { Unearned Revenue } & \text { Cash } \\\hline\end{array}

\begin{array} { | l | l | } \hline{ \text { Initial Entry } } &{ \text { Adjusting Entry } } \\\hline \text { Cash } & \text { Consulting Revenue } \\\hline \text { Consulting Revenue } & \text { Unearned Revenue } \\\hline\end{array}

\begin{array} { | l | l | } \hline { \text { Initial Entry } } & { \text { Adjusting Entry } } \\\hline \text { Cash } & \text { Unearned Consulting Revenue } \\\hline \text { Unearned Consulting Revenue } & \text { Consulting Revenue } \\\hline\end{array}

\begin{array} { | l | l | } \hline{ \text { Initial Entry } } & { \text { Adjusting Entry } } \\\hline \text { Cash } & \text { Consulting Revenue } \\\hline \text { Unearned Revenue } & \text { Unearned Revenue } \\\hline\end{array}

If a Company Failed to Make the End-Of-Period Adjustment to Move

Multiple Choice