单选题 Napa Corp. sells one-year memberships to its Fine Wine Club for $180. Wine Club members each receive a bottle of white wine and a bottle of red wine, selected by the Club director, four times each year at the beginning of each quarter. To properly account for sales of Wine Club memberships, Napa will record:

• A. an asset called prepaid sales.
• B. a liability called accrued expenses.
• C. a liability called unearned revenue.