What journal entries would be made in this scenario?

I have an interview coming up and I want to make sure I can answer this question:

All of a company's revenue comes from individuals paying for a year long membership. Let's say all membership fees are due Jan 1st. What are the entries to be made?

So you would debit cash when they pay, but what would be credited? Would it be an unearned revenue account?

Then each month 1/12 of the unearned revenue would be debited and a revenue account would be credited?

Thanks for your help!