Jane Richards, CGA, Has Performed $2,000 of Accounting Services for a Client

Multiple Choice

Jane Richards, CGA, has performed $2,000 of accounting services for a client but has not billed the client as of the end of the accounting period. What adjusting entry must Jane make?

A) debit Cash and credit Unearned Revenue
B) debit Accounts Receivable and credit Unearned Revenue
C) debit Accounts Receivable and credit Service Revenue
D) debit Unearned Revenue and credit Service Revenue