Which journal entry reflects the adjusting entry needed on December 31?:\ \ In November, BOC received a $5,000 cash deposit from a customer for custom-build goods that will be delivered in January (BOC recorded an entry for this $5,000 in November). Now, it is December 31, the end of the fiscal year.\ \ 1 point\ \ Dr. Unearned Revenue 5,000\ \ Cr. Revenue 5,000\ \ \ Dr. Unearned Revenue 5,000\ \ Cr. Inventory 5,000\ \ \ Dr. Advances from Customers 5,000\ \ Cr. Revenue 5,000\ \ \ No entry needed.\ \ \ Dr. Cash 5,000\ \ Cr. Revenue 5,000