On August $31,2013,$ Peter Services received $$3,500$ in advance from a customer. Which of the following would be the joumal entry to record the receipt of cash?

A$)$ debit Unearned Revenue $$3,500$ and credit Cash $$3,500$

B$)$ debit Cash $$3,500$ and credit Service Revenue $$3,500$

C$)$ debit Unearned Revenue $$3,500$ and credit Service Revenue $$3,500$

D$)$ debit Cash $$3,500$ and credit Unearned Revenue $$3,500$