5. Fun Facts Magazine gains a client who prepays $120 for a package of seven magazines per month for six months. Fun Facts Magazine collects the $120 in advance and will provide the magazines later. Which of the following will be included in the journal entry when Fun Facts Magazine records receipt of this $120 prepayment?

A. Credit to Revenue of $120

B. Debit to Revenue of $120

C. Credit to Unearned Revenue of $120

D. Credit to Cash of $120