Dude Duds, Inc. is a clothing retailer specializing in affordable family apparel. Prepare journal entries and related adjusting entries (if any) for the transaction below for the first quarter ending March 31 of the current year. Received an order from a customer for $158,727 at the end of the quarter. The company expects to receive the merchandise from a supplier next month. The customer advanced $31,700 toward the contract price. Select one: O a. Dr. Cash $158,727; Dr. Cost of goods sold $31,700; Cr. Revenue $158,727; Cr. inventory $31,700 O b. Dr. Cash $31,700; Cr. Unearned revenue $31,700 O c. Dr. Unearned revenue $31,700; Cr. Cash $31,700 O d. No transaction occurred and no journal entry or adjusting entry needed O e. Dr. Cash $158,727; Cr. Revenue $158,727