During the accounting period, the Unearned Revenue account had a balance of $50,000 for computer equipment and software. On March 31st, a delivery of all of the equiment was made, leaving $5,000 worth of software not yet delivered. The correct adjusting entry to record this activity on March 31st is to

Debit Unearned Revenue and Credit Revenue for $45,000

Debit Unearned Revenue and Credit Revenue for $5,000

Debit Cash and Credit Unearned Revenue for $45,000

Debit Computer Equipment and Credit Cash for $45,000

Debit Computer Equipment and Credit Revenue for $45,000