The Following Information Relates to the Next Two Questions

The following information relates to the next two questions. On 1^st December the Divine Hotel received a down payment of $30,000 for a 3 day conference that it will host 31^st December - 2^nd January.
-On 1^st December, the Divine Hotel should record the down payment in its accounts as:

A) Debit Revenue $30,000; Credit Unearned Revenue $30,000
B) Debit Cash $30,000; Credit Conference Revenue $30,000
C) Debit Cash $30,000; Credit Unearned Revenue $30,000
D) Debit Cash $30,000; Credit Contingent Revenue $30,000
E) None of the above