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

Question 131

Short Answer

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

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