Schwartz Publishers collected $3,500 in cash from customers for future subscriptions. Which entry should Schwartz make on the date the cash is received?

a. Unearned Revenue 3,500 Revenue 3,500
b. Cash 3,500 Revenue 3,500
c. Revenue 3,500 Unearned Revenue 3,500
d. Cash 3,500 Unearned Revenue 3,500
e. Unearned Revenue 3,500 Cash 3,500

Answer: d. Cash 3,500 Unearned Revenue 3,500

Business

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