Sharp Services Provided $800 of Consulting Work and $100 of Design

Multiple Choice

Sharp Services provided $800 of consulting work and $100 of design work to the same client. It billed the client for the total amount and is expecting to collect from the customer next month. Which of the following general journal entries did Sharp Services make to record the billing of the customer?

A) $\begin{array}{|l|r|l|}\hline \text { Desion Revenue } & 100 & \\\hline \text { Consulting Revenue } & 800 & \\\hline \text { Accounts Receivable } & & 900\\\hline\end{array}$
B) $\begin{array}{|l|l|l|}\hline \text { Accounts Payable } & 800 & \\\hline \text { Design Revenue } & & 100 \\\hline \text { Consulting Revenue } & & 800 \\\hline\end{array}$
C) $\begin{array}{|l|r|l|}\hline \text { Desion Revenue } & 100 & \\\hline \text { Consulting Revenue } & 800 & \\\hline \text { Accounts Payable } & &900 \\\hline\end{array}$
D) $\begin{array}{|l|r|r|}\hline \text { Unearned Revenue } & 900 & \\\hline \text { Consulting Revenue } & & 800 \\\hline \text { Design Revenue } & & 100 \\\hline\end{array}$
E) $\begin{array}{|l|l|l|}\hline \text { Accounts Receivable } & 900 & \\\hline \text { Consulting Revenue } & & 800 \\\hline \text { Design Revenue } & & 100 \\\hline\end{array}$