Golddigger Services, Inc. provides services to clients. On May 1, a client prepaid Golddigger Services $60,000 for 6-months services in advance. Golddigger Services' general journal entry to record this transaction will include a:

Debit to Unearned Management Fees for $62,000.

Credit to Cash for $62,000.

Credit to Unearned Management Fees for $62,000.

Debit to Management Fees Earned for $62,000.

Credit to Management Fees Earned for $62,000.