A Lawyer Collected $830 of Legal Fees in Advance $\begin{array} { l }\text { Cash}&380 \\ \text {Accounts Receivable }&450\\ \text { Unearned Revenue }&&830 \\\end{array}$

A lawyer collected $830 of legal fees in advance.He erroneously debited Cash for $380 and credited Accounts Receivable for $380.The correcting entry is

A) $\begin{array} { l }\text { Cash}&380 \\ \text {Accounts Receivable }&450\\ \text { Unearned Revenue }&&830 \\\end{array}$

B) $\begin{array} { l }\text { Cash }&830 \\ \text {Service Revenue }&&830 \\\end{array}$

C) $\begin{array} { l } \text { Cash}&450 \\ \text {Accounts Receivable }& 380\\ \text { Unearned Revenue}&&830 \\\end{array}$

D) $\begin{array} { l }\text { Cash }&450 \\ \text {Accounts Receivable }&&450 \\\end{array}$