A company received $5,000 for 100 one-year subscriptions on July 1. The journal entry to record this cash receipt would include a _______ The company uses a liability account for revenue received in advance. A. debit to Prepaid Expenses for $5,000 B. credit to Unearned Revenue for $5,000 C. debit to Note Payable for $5,000 D. credit to Accounts Payable for $5,000