Management Services, Inc. provides services to clients. On May 1, a client prepaid Management Services $60,000 for 6-months services in advance. Management Services' general journal entry to record this transaction will include a
A.
Debit to Unearned Management Fees for $60,000.
B.
Credit to Management Fees Earned for $60,000.
C.
Credit to Cash for $60,000.
D.
Credit to Unearned Management Fees for $60,000.