B Flat, CPA, Collected Fees of $650 Not Previously Billed

Multiple Choice

B. Flat, CPA, collected fees of $650 not previously billed or recorded. The journal entry to record the collection would include

A) debit Cash, $650; credit Accounting Fees, $650.
B) debit Accounts Receivable, $650; credit Accounting Fees, $650.
C) debit Accounting Fees, $650; credit Accounting Fees, $650.
D) debit Cash, $650, credit Accounts Receivable, $650.