Jenkins Company received $600 from a client in May for work Jenkins would perform during May and June. It is appropriately recorded as unearned revenue when received. What entry should Jenkins make on May 31 if one-third of the work is complete on that date? A) debit cash 600 and credit revenue 500 B) debit cash 600 and credit revenue 600 C) Debit Unearned revenue 200 and credite revenue 200 D) debit unerned revenue 600 and credit revenue 600