Answer:
A. a $5000 Adjustment debit
Explanation:
The delivery of products listed as a $5000 Unearned Revenue credit would be recorded on an accounting worksheet with a $5000 Adjustment debit.
Unearned revenue is a liability account that represents payments received from customers for goods or services that have not yet been provided. When the delivery is made and the products are provided, the unearned revenue is "earned" and the revenue is recognized in the accounting records.
To record the delivery and recognize the revenue earned, the company would make an adjusting entry to decrease the unearned revenue account and increase the revenue account. Since the unearned revenue account has a credit balance, the adjusting entry would require a debit to reduce the balance. This would result in a $5000 Adjustment debit to Unearned Revenue and a $5000 Adjustment credit to Revenue.