On November 1, 2017, the Baumol Real Estate Corp

On November 1, 2017, the Baumol Real Estate Corp. received $4,000 from a tenant, representing rent for November and December 2017, as well as January and February of 2018, and recorded the transaction with a journal entry to cash and to unearned revenue. Assuming there were no other journals made, Baumol should record which of the following on December 31, 2017?

A) Debit unearned revenue, and credit rent revenue, for $4,000.
B) Debit unearned revenue, and credit rent revenue, for $2,000
C) Debit unearned revenue, and credit cash, for $2,000
D) Debit revenue, and credit unearned revenue, for $4,000
E) Half the rent received has been earned