ABC Catering Received $800 Cash from a Customer for Catering $\begin{array}{|l|r|r|}\hline \text { Cash } & 800 & \\\hline \text { Unearned Catering Revenue } & & 800 \\\hline\end{array}$

ABC Catering received $800 cash from a customer for catering services to be provided next month. Given the choices below, determine the general journal entry that ABC Catering will make to record the cash receipt. Assume the company's policy is to initially record prepaid and unearned items in balance sheet accounts.
A)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 800 & \\\hline \text { Unearned Catering Revenue } & & 800 \\\hline\end{array}$
B)
$\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 800 & \\\hline \text { Catering Revenue } & & 800 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 800 & \\\hline \text { Accounts Receivable } & & 800 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Unearned Catering Revenue } & 800 & \\\hline \text { Catering Revenue } & & 800 \\\hline\end{array}$
$$\begin{array}{l}\text { E) }\\\begin{array} { | l | r | r | } \hline \text { Cash } & 800 & \\\hline \text { Catering Revenue } & & 800 \\\hline\end{array}\end{array}$$