On October 1, 2021, Good Life Fitness Vancouver sells a one-year prepaid gym membership for $300.00 cash.

Select the journal entry from the options below that would have been recorded by Good Life Fitness Vancouver on October 1, 2021

a. Debit Revenue 300, Credit Unearned Revenue 300.

b. Debit Unearned revenue 300, Credit Revenue 300.

c. Debit Cash 300, Credit Notes payable 300.

d. Debit Cash 300, Credit Revenue 300.

e. Debit Cash 300, Credit Unearned Revenue 300.