Under the Alternative Method for Accounting for Unearned Revenues,which of the Following

Under the alternative method for accounting for unearned revenues,which of the following pairs of journal entry formats is correct?
$$\begin{array} { | c | c } \hline \text { Initial Entry } & \text { Adjusting Entry } \\\hline\end{array}$$
A.
$\begin{array}{|c|c|}\hline \text { Cash } & \text { Unearned Consulting Revenue } \\\hline \text { Unearned Consulting Revenue } & \text { Consulting Revenue }\\\hline\end{array}$
B.
$\begin{array}{|c|c|}\hline \text { Cash } & \text { Consulting Revenue } \\\hline \text { Consulting Revenue } & \text { Unearned Revenue }\\\hline\end{array}$
C.
$\begin{array}{|c|c|}\hline\text { Cash } & \text { Unearned Revenue } \\\hline \text { Unearned Revenue } & \text { Cash }\\\hline\end{array}$
D.
$\begin{array}{|c|c|}\hline \text { Consulting Revenue } & \text { Unearned Revenue } \\\hline \text { Cash } & \text { Consulting Revenue }\\\hline \end{array}$
E.
$\begin{array}{|c|c|}\hline\text { Cash } & \text { Consulting Revenue } \\\hline \text { Unearned Revenue } & \text { Unearned Revenue }\\\hline\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D
E) Option E