Rex & Co. received $81,000 from its customers on 2 Feb 2021. Half of the goods will be delivered on 6 Feb 2021 and the balance of goods will be delivered on next day. What is the correct Journal Entry on 2 Feb 2021? Debit Cash $81,000 Credit Accounts Receivable (AR) $81,000 Debit AR $81,000 Credit Cash $81,000 Debit Cash $81,000 Credit Unearned Revenue $81,000 Debit Cash $40,500 Credit AR $40,000 A. . C. D. O a Debit AR $81,000 Credit Cash $81,000 O b Debit Cash $81,000 Credit Unearned Revenue $81,000 O c Debit Cash $40,500 Credit AR $40,000 Debit Cash $81,000 Cfedit Accounts Receivable (AR) $81,000