Bay City Corporation Received $27,000 for 12 Months' Rent in Advance

Bay City Corporation received $27,000 for 12 months' rent in advance. What entry is used to record this transaction?

A) $$\begin{array} { l } \text { Cash }&27,000 \\\quad \text { Prepaid Rent }&&27,000\end{array}$$
B) $\begin{array}{l}\text { Rent Expense }&27,000 \\\text { Cash }&&27,00\end{array}$

C) $$\begin{array} { l } \text { Cash } &27,000\\\quad \text { Unearned Rent Revenue }&&27,000\end{array}$$
D) $\begin{array}{ll}\text { Unearned Rent Revenue } & 27,000 \\\quad \text { Rent Revenue } && 27,000\end{array}$