33. On 27 September 2016, a builder received an advance of $50 000 from a client for future work. The work was completed to the client's satisfaction on 3 December 2016. What is the journal entry made by the builder on 3 December 2016? A. Dr Cash Cr Unearned revenue B. Dr Accrued revenue Cr Sales revenue C. Dr Unearned revenue Cr Sales revenue D. Dr Sales revenue Cr Unearned revenue