Assume That a Company Received $1,200 in Advance for One $\begin{array}{llr} \text {Revenue } &1,200\\ \text {Cash } &&1,200\\\end{array}$

Assume that a company received $1,200 in advance for one year membership fee in the fitness center.The entry that would be made to record the recognition of revenue at the end of first month is:

A)
$\begin{array}{llr} \text {Revenue } &1,200\\ \text {Cash } &&1,200\\\end{array}$

B)
$\begin{array}{llr} \text {Cash } &100\\ \text { Revenue} &&100\\ \end{array}$

C)
$\begin{array}{lll}\text { Unearned revenue } &100\\\text { Revenue }&&100\end{array}$

D)
$\begin{array}{lll}\text { Revenue } &100\\\text { Unearned revenue }&&100 \end{array}$