Robert Rogers,CPA Performed Accounting Services for a Client in December

Multiple Choice

Robert Rogers,CPA performed accounting services for a client in December.A bill was mailed to the client on December 30.Roberts received a check in the mail on January 5.The revenue principle would require that which of the following accounts appear on the balance sheet for December 31?

A) Prepaid expense
B) Accounts receivable
C) Unearned revenue
D) Accounts payable