Your firm, which is on the accrual basis, receives a 10% commission on sales. When SyCo signs up it pays you $5,000 in advance, which you credit to Unearned Revenue. If, at year end, your firm has achieved $20,000 in sales, what adjusting entry do you record?

A. Revenue 2,000; Unearned Revenue 2,000B. Cash 2,000; Revenue 2,000C. Unearned Revenue 2,000; Revenue 2,000D. Unearned Revenue 500; Revenue 500