Under the Alternative Method for Accounting for Unearned Revenue,which of the Following

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

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