Georgia's Salon The Salon Sells $50,000 of Gift Cards in May 2013

Georgia's Salon
The salon sells $50,000 of gift cards in May 2013. These gift cards may be used anytime before their expiration on May 31, 2014.
-Refer to Georgia's Salon. Which of the following is the correct journal entry to record the sale of the gift cards?

A) Cash 50,000 Accounts Payable 50,000
B) Cash 50,000 Unearned Sales Revenue 50,000
C) Cash 50,000 Sales Revenue 50,000
D) Cash 50,000 Prepaid Sales Revenue 50,000