The Cаpe Cоd Melоdy Tent receive $12,000 Cаsh оn December 31, 2019, for subscription services for the upcoming seаson, which will consist of 12 various performances (one each month for the entire year of 2020). The original journal entry to record this business transaction on December 31, 2019 would most likely be: Choice Account Debit Credit A Accounts Receivable (+A) 12,000 Revenue (+R, +SE) 12,000 B Accounts Receivable (+A) 12,000 Revenue (+R, +SE) 12,000 C Cash (+A) 12,000 Unearned Revenue (+L) 12,000 D Cash (+A) 12,000 Accounts Payable (+L) 12,000