Austin Barber Shop sold a gift certificate good for $100 of services on January 1st. On January 22nd $40 of the gift certificate was redeemed (used) by a customer for a hair cut. What is the entry Austin Barber Shop will record on January 22nd? A. $40 Service Revenue Deferred Revenue $40 B. Undeferred Revenue Deferred Revenue $40 $40 C. $40 Deferred Revenue Service Revenue $40 D. Deferred Revenue $40 A. $40 Service Revenue Deferred Revenue $40 B. Undeferred Revenue Deferred Revenue $40 $40 C. Deferred Revenue Service Revenue $40 $40 D. Deferred Revenue Cash $40 $40