On August 1,Year 1,Benjamin and Associates Collected $18,000 in Advance $\begin{array}{|l|r|r|}\hline \text { Cash } & 7,500 & \\\hline \text { Revenue } & & 7,500 \\\hline\end{array}$

On August 1,Year 1,Benjamin and Associates collected $18,000 in advance for legal services to be rendered for one year.Which of the following entries reflect the end-of-the-year adjustment to reflect revenue earned?

A) $\begin{array}{|l|r|r|}\hline \text { Cash } & 7,500 & \\\hline \text { Revenue } & & 7,500 \\\hline\end{array}$
B) $\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 6,000 & \\\hline \text { Revenue } & & 6,000 \\\hline\end{array}$
C) $\begin{array}{|l|r|r|}\hline \text { Cash } & 18,000 & \\\hline \text { Unearned Revenue } & & 10,500 \\\hline \text { Revenue } & & 7,500 \\\hline\end{array}$
D) $$\begin{array} { | l | r | r | } \hline \text { Unearned Revernue } & 7,500 & \\\hline \text { Reverule } & & 7,500 \\\hline\end{array}$$