A Business Maintains Subsidiary Accounts for Each of Its Customers

Multiple Choice

A business maintains subsidiary accounts for each of its customers.On May 15,the business provides services on account: $2400 to customer J.Anthony ; $4300 to customer A.Martin; and $1800 to customer S.Lee.Which journal entry is needed to record these transactions?

A) $$\begin{array} { | l | l | r | r | } \hline \text { May 15 } & \text { Accounts Receivable } & 8500 & \\\hline & \text { Service Revenue } & & 8500 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | r | r | } \hline \text { May 15 } & \text { Accounts Receivable - J. Anthony } & 2400 & \\\hline & \text { Accounts Receivable - A. Martin } & 4300 & \\\hline & \text { Accounts Receivable - S. Lee } & 1800 & \\\hline & \text { Service Revenue } & & 8500 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | r | r | } \hline \text { May } 15 & \text { Service Revenue } & 8500 & \\\hline & \text { Accounts Receivable } & & 8500 \\\hline\end{array}$$
D) $$\begin{array} { | r | l | r | r | } \hline \text { May 15 } & \text { Accounts Receivable Control } & 8500 & \\\hline & \text { Sales Revenue } & & 8500 \\\hline & & & \\\hline \text { May 15 } & \text { Accounts Receivable - J. Anthony } & 2400 & \\\hline & \text { Accounts Receivable - A. Martin } & 4300 & \\\hline & \text { Accounts Receivable -S. Lee } & 1800 & \\\hline & \text { Accounts Receivable - Control } & & 8500 \\\hline\end{array}$$