Use the Information Below to Answer the Following Questions:
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Use the information below to answer the following questions:
On 15 September 2012, a surveyor received an advance of $7000 from a client for future services. The work was completed to the client’s satisfaction on 10 October 2012. The surveyor uses accrual accounting.
-What is the journal entry made by the surveyor on 15 September 2012?
A. DR Cash $\quad$ $\quad$ $\quad$ CR Unearned revenue

B. DR Unearned revenue $\quad$ CR Cash

C. DR Cash $\quad$ $\quad$ $\quad$ $\quad$ $\mathrm { CR }$ Surveying revenue

D. DR Customer deposits $\quad$ CR Unearned revenue