CJ IncProvides Tax Services on April 14th

Multiple Choice

CJ Inc.provides tax services on April 14th.They receive payment for their services on April 29.Which of the following is an appropriate journal entry for April 14th?

A) No journal entry is made until payment is received.
B) Debit Unearned Revenue and credit Tax Preparation Revenue.
C) Debit Cash and credit Tax Revenue.
D) Debit Accounts Receivable and credit Tax Preparation Revenue.