Company B received $10,000 on October 2nd from Company C for services expected to be completed by December 31. Analysis reveals that Company B earned $3,000 of the fees in October. Prepare the entry to record the revenue for services performed for Company B : A. Dr. Unearned Revenues 3,000; Cr. Revenues 3,000 B. Dr. Cash 10,000; Cr. Revenues 10,000 C. Dr. Revenues 7,000; Cr. Unearned revenues 7,000 D. Dr. Cash 3,000; Cr. Revenues 3,000