An Engineering Consultant Provided $300 of Services to a Client; $\begin{array}{llcc} \text { Dr. Cash } &50\\ \text { Dr. Fees receivable} &250\\ \text { Cr. Fees revenue} &&300\\\end{array}$

An engineering consultant provided $300 of services to a client; the client paid $50 when the bill was submitted and will pay the balance within a week. The consultant will record this transaction by:
A.
$\begin{array}{llcc} \text { Dr. Cash } &50\\ \text { Dr. Fees receivable} &250\\ \text { Cr. Fees revenue} &&300\\\end{array}$


B.
$\begin{array}{llr}\text { Dr. } & \text { Fees revenue } & 300 \\\text { Cr. } & \text { Fees receivable } && 250 \\\text { Cr. } & \text { Cash } && 50\end{array}$

C.
$\begin{array}{ll}\text { Dr. Cash } & 50 \\\text { Cr. Fees revenue } &&50\end{array}$

D.
$\begin{array}{llr}\text { Dr. } & \text { Cash } & 50 \\\text { Dr. } & \text { Fees revenue } & 250 \\\text { Cr. } & \text { Fees receivable } &&300\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D