tc. 7. Which of the following is the entry to be recorded by a law firm when it receives a $2,000 retainer from a new client at the initial client meeting? a. Debit to Cash, $2,000; credit to Legal Fees Revenue, $2,000. b. Debit to Accounts Receivable, $2,000; credit to Legal Fees Revenue, $2,000. c. Debit to Unearned Revenue, $2,000; credit to Legal Fees Revenue, $2,000. d. Debit to Cash, $2,000; credit to Unearned Revenue, $2,000. e. Debit to Unearned Revenue, $2,000; credit to Cash, $2,000