Lynn and Jan Operate a Bed and Breakfast on the Coast

Lynn and Jan operate a bed and breakfast on the coast of Alabama.As customers make reservations they are required to pay cash in advance equal to one-half of the rate for their stay.On January 21 they took a reservation for a booking in May 27-29 with a total cost of $900.Use the following tabular analysis to record the cash receipt on that date:

A) Increase Cash $450 and Unearned Revenue $450.
B) Increase Cash $450 and Service Revenue $450.
C) Increase Cash $450 increase Accounts Receivable $450 and increase Service Revenue $900.
D) Increase Accounts Receivable $450 increase Cash $450 increase Service Revenue $450 and increase Unearned Revenue $450.