The Lloyd Legal Agency agreed to represent a client at a rate of $6,000 per month. A six-month prepayment was required prior to the Lloyd Agency beginning to work because the new client was a new business with relatively no credit history. Payment was made and services began on October 1, 2014. December 31, 2014 is the end of the Lloyd Agency accounting year. What is the October 1, 2014 entry to record the prepayment?
A.
Cash 36,000 Unearned Legal Fees 36,000
B.
Cash 6,000 Unearned Legal Fees 6,000
C.
Legal Fees Earned 6,000 Cash 6,000
D.
Legal Fees Earned 36,000 Cash 36,000