collected cash of OMR30,000 on future annual subscription starting on October 1, the transaction to record the collection of cash on September 1, would be: Select one: O a. Dr. cash 12,000 Cr. Unearned revenue 12,000 b. Dr. Unearned revenue 12,000 Cr. cash 12,000 O c. Dr. cash 30,000 Cr. Unearned revenue 30,000 O d. Dr. Unearned revenue 30,000 Cr. cash 30,000