Under the Alternative Method for Accounting for Unearned Revenues, Which $\begin{array}{|c|c|}\hline \text { Initial Entry } & \text { Adjusting Entry } \\\hline\end{array}$

Multiple Choice

Under the alternative method for accounting for unearned revenues, which of the following pairs of journal entry formats is correct?
$\begin{array}{|c|c|}\hline \text { Initial Entry } & \text { Adjusting Entry } \\\hline\end{array}$

A) $\begin{array} { | c | c | } \hline \text { Cash } & \text { Unearned Consulting Revenue } \\\hline \text { Unearned Consulting Revenue } & \text { Consulting Revenue } \\\hline\end{array}$
B) $\begin{array} { | l | c | } \hline \text { Cash } & \text { Consulting Revenue } \\\hline \text { Consulting Revenue } & \text { Unearned Revenue } \\\hline\end{array}$
C) $\begin{array} { | c | c | } \hline \text { Cash } & \text { Unearned Revenue } \\\hline \text { Unearned Revenue } & \text { Cash } \\\hline\end{array}$
D) $\begin{array} { | c | c | } \hline \text { Consulting Revenue } & \text { Unearned Revenue } \\\hline \text { Cash } & \text { Consulting Revenue } \\\hline\end{array}$
E) $\begin{array} { | l | c | } \hline \text { Cash } & \text { Consulting Revenue } \\\hline \text { Unearned Revenue } & \text { Unearned Revenue } \\\hline\end{array}$