Kobe Company Provided Consulting Service to a Client on January

Multiple Choice

Kobe Company provided consulting service to a client on January 1, and billed them for $15,000. On February 1, the client made cash payment of $8,000 and signed a note for $7,000 to settle the account.
What is Kobe Company's journal entry on February 1?

A) Cash 8,000
Accounts Receivable 7,000
Notes Receivable 15,000
B) Accounts Payable 15,000
Notes Payable 7,000
Cash 8,000
C) Cash 8,000
Notes Receivable 7,000
Consulting Revenue 15,000
D) Cash 8,000
Notes Receivable 7,000
Accounts Receivable 15,000