A Law Firm Collected $1,800 for Work to Be Performed

Multiple Choice

A law firm collected $1,800 for work to be performed in the following month. Which of the following general journal entries will the firm make to record this transaction?

A) Debit Cash, $1,800; credit Accounts Receivable, $1,800.
B) Debit Accounts Receivable, $1,800; credit Legal Fees Revenue, $1,800.
C) Debit Accounts Receivable, $1,800; credit Unearned Legal Fees Revenue, $1,800.
D) Debit Cash, $1,800; credit Unearned Legal Fees Revenue, $1,800.
E) Debit Legal Fees Revenue, $1,800; credit Accounts Receivable, $1,800.