On December 31, the End of the Accounting Period, $5,300

Multiple Choice

On December 31, the end of the accounting period, $5,300 in service fees had been earned but not billed or received. The firm uses the account Fees Receivable to reflect amounts due but not yet billed.
The proper adjusting entry would be:

A) Cash 5,300
Service Fees Earned 5,300
B) Fees Receivable 5,300
Service Fees Earned 5,300
C) Fees Receivable 5,300
Unearned Service Fees 5,300
D) Unearned Service Fees 5,300
Service Fees Earned 5,300
E) None of the above