Assume That a Company Received $1,200 in Advance for One $\begin{aligned}\text { Revenue } & 1,200 \\\text { Cash } && 1,200\end{aligned}$

Multiple Choice

Assume that a company received $1,200 in advance for one year membership fee in the fitness center.The entry that would be made to record the recognition of revenue at the end of first month is:

A)
$\begin{aligned}\text { Revenue } & 1,200 \\\text { Cash } && 1,200\end{aligned}$

B)
$\begin{array}{l}\text { Cash }&100 \\\text { Revenue }&&100\end{array}$

C)
$\begin{array}{l}\text { Unearned revenue }&100 \\\text { Revenue }&&100\end{array}$

D)
$\begin{array}{lc}\text { Revenue } & 100 \\\text { Unearned revenue }&& 100\end{array}$