Computing Magazine Receives $100 in Advance from a Customer for a 2

Computing Magazine receives $100 in advance from a customer for a 2 year subscription. Computing Magazine's entry to record this transaction would include a:

A) credit to Unearned Subscription Revenue for $100.
B) debit to Unearned Subscription Revenue for $100.
C) debit to Subscription Revenue for $100.
D) credit to Subscription Revenue for $100.