Rex & Co. received $81,990 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? A. Debit Cash $81,900 Credit Accounts Receivable (AR) 581,800 B. Debit AR $81, 0e0 Credit Cash $81,090 C. Debit Cash $81,989 Credit Unearned Revenue $81,990 D. Debit Cash $40,500 Credit AR $40,000 Oa Debit Cash $40,500 Credit AR $40,000 O Debit AR $81,000 Credit Cash $81,000 Debit Cash $81,000 Credit Unearned Revenue $81,000 Od Debit Cash $81,000 Credit Accounts Receivable (AR) $81,000