Andrea Barber Shop sold $1000 of gift cards on a special promotion on July 15, 2013, and sold $1500 of gift cards on another special promotion on August 15, 2013. Of the cards sold in July, $100 were redeemed in July, $250 in August, and $300 in September. Of the cards sold in August, $150 were redeemed in August and $350 were redeemed in September. Andrea views the probability of redemption of a gift card as remote if the card has not been redeemed within two months. At 9/30/2013, Peterson would show an unearned revenue account for their gift cards with a balance of:
A. $0.
B. $1000.
C. $1350.
D. $1500.