Bijan Corporation Earned $4,000 of Revenue That Had Been Deferred $\begin{array}{cc}\text { Cash}\\\hline\begin{array}{ll|l}&4,000& \\\end{array}\end{array}$

Bijan Corporation earned $4,000 of revenue that had been deferred.How would the related adjusting entry be recorded in the company's T-accounts?

A) $\begin{array}{cc}\text { Cash}\\\hline\begin{array}{ll|l}&4,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Unearned Revenue }\\\hline\begin{array}{ll|l}&& 4,000\\\end{array}\end{array}$
B) $\begin{array}{cc}\text {Cash }\\\hline\begin{array}{ll|l}&4,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text { Revenue}\\\hline\begin{array}{ll|l}&&4,000 \\\end{array}\end{array}$
C) $\begin{array}{cc}\text { Revenue}\\\hline\begin{array}{ll|l}&4,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Unearned Revenue }\\\hline\begin{array}{ll|l}&&4,000 \\\end{array}\end{array}$
D) $\begin{array}{cc}\text { Unearned Revenue}\\\hline\begin{array}{ll|l}&4,000& \\\end{array}\end{array}$
$\begin{array}{cc}\text {Revenue }\\\hline\begin{array}{ll|l}&&4,000 \\\end{array}\end{array}$