Assume that on June 22 you accepted a down payment from your customer at the amount of $12,000 for the services that will be rendered on July 5. On July 5, you provided services to your customer and asked your accountant Tony Lu to make a journal entry. What entry will Tony Lu make on July 5? Select one:

a. debit Unearned Revenue; credit Revenue

b. debit A/R; credit Revenue

c. debit Cash; credit Revenue

d. debit Revenue; credit Unearned Revenue