Sunset Tours has a Rs.3,500 account receivable from Mohan.On January 20,the Rotary makes a partial makes a partial payment of Rs.2100 to Sunset Tours.The journal entry made on January 20 by Sunset Tours to record this transaction includes is ?

What do you think?

DR CASH RS 2100
CR Unearned Revenue RS 2100

Above journal entries in a case where SUNSET TOURS receive money and haven't received full money to issue ticket.

Don't have full details Partial payment towards the invoice they have to pay or Parital payments before using travel services.

Debit Cash for the amount received
Credit Accounts Receivaeble for the amount received