Which of the following is the entry to be recorded by a law firm when it receives a \(\$ 2,000\) retainer from a new client at the initial client meeting?

a. Debit to Cash, \(\$ 2,000\); credit to Legal Fees Revenue, \(\$ 2,000\).

b. Debit to Accounts Receivable, \(\$ 2,000\); credit to Legal Fees Revenue, \(\$ 2,000\).

c. Debit to Unearned Revenue, \(\$ 2,000\); credit to Legal Fees Revenue, \(\$ 2,000\).

d. Debit to Cash, \(\$ 2,000\); credit to Unearned Revenue, \(\$ 2,000\).

e. Debit to Unearned Revenue, \(\$ 2,000\); credit to Cash, \(\$ 2,000\).