21) On September 1, Patterson Maintenance Company contracted to provide monthly maintenance 21) services for the next three months at a rate of $2,400 per month. The client paid Patterson $7,200 on September 1. Assuming Patterson records deferred revenues using the alternative treatment, what would be the entry on September 1? A) Debit Prepaid Maintenance and credit Cash for $7.200 B) Debit Cash and credit Unearned Revenue for $7,200. C) No entry is needed until the services are performed. D) Debit Cash and credit Service Revenue for $7,200