Which journal entry reflects the adjusting entry needed on December 31?:

In September, BOC received an order for $500,000 of products that will be delivered and billed in January. Now, it is December 31, the end of the fiscal year, and no prior entry has been recorded for this order.

a)Dr. Accounts Receivable 500,000

Cr Revenue 500,000

b)No entry needed.

c)Dr. Order Backlog 500,000

Cr Revenue 500,000

d)Dr. Advances from Customers 500,000

Cr Revenue 500,000

e)Dr. Accounts Receivable 500,000

Cr Unearned Revenue 500,000