Wiamer Construction collects cash in advance for their projects. On Jan 1, 2019 they had projects of $125,000 that had not been finished in their unearned revenue account. During the month, they got $100,000 of new contracts. At the end of the month they had a balance of $75,000 in unearned revenue.

a. Wiamers earned revenue for January 2019 was $150,000

b. Wiamers earned revenue for January 2019 was $100,000

c. Wiamers earned revenue for January 2019 was $175,000

d. Wiamers earned revenue for January 2019 was $50,000