HH Consulting & Design 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 client next month.Which of the following general journal entries will HH Consulting & Design make to record this transaction?
A) $\begin{array}{|l|r|r|}
\hline \text { Design Revenue } & 100 & \
\hline \text { Consulting Revenue } & 800 & \
\hline \text { Accounts Receivable } & & 900 \
\hline
\end{array}$
B) $\begin{array}{|l|r|r|}
\hline \text { Accounts Payable } & 800 & \
\hline \text { Design Revenue } & & 100 \
\hline \text { Consulting Revenue } & & 800 \
\hline
\end{array}$
C) $\begin{array}{|l|r|r|}
\hline \text { Consulting Revenue } & 800 & \
\hline \text { Design Revenue } & 100 & \
\hline \text { Cash } & & 900 \
\hline
\end{array}$
D) $\begin{array}{|l|r|r|}
\hline \text { Cash } & 900 & \
\hline \text { Consulting Revenue } & & 800 \
\hline \text { Design Revenue } & & 100 \
\hline
\end{array}$
E) $\begin{array}{|l|r|r|}
\hline \text { Accounts Receivable } & 900 & \
\hline \text { Consulting Revenue } & & 800 \
\hline \text { Design Revenue } & & 100 \
\hline
\end{array}$

Question

Quizplus · Accepted Answer

The correct entry is to debit Accounts Receivable for $900, indicating the amount the client owes HH Consulting & Design, and to credit Consulting Revenue for $800 and Design Revenue for $100, reflecting the earned income from services provided. This entry correctly matches the revenue earned with the receivable created by billing the client.

HH Consulting & Design Provided $800 of Consulting Work and $100