During the Accounting Period, the Unearned Revenue Account Had a Balance

During the accounting period, the Unearned Revenue account had a balance of $50,000 for computer equipment and software yet to be delivered. On March 31, a delivery of all of the equipment was made, leaving $5,000 worth of software pending. The correct journal entry to record this activity on March 31 is to

A) debit Unearned Revenue and credit Revenue for $45,000.
B) debit Unearned Revenue and credit Revenue for $5,000.
C) debit Cash and credit Unearned Revenue for $45,000.
D) debit Computer Equipment and credit Cash for $45,000.