Simpson Transport received some money in advance of a project. It was recorded to unearned revenue at the time the money was received. When the project was completed, what would the entry be$?$

A$)$ Debit to Cash and credit to Revenue

B$)$ Debit to Unearned Revenue and a credit to Revenue

C$)$ Debit to Accounts Payable and a credit to Revenue

D$)$ Debit to Revenue and a credit to Accounts Receivable