A Company Provided $12,000 of Consulting Services on Account B) $\begin{array}{|l|r|r|}\hline \text { Cash } & 12,000 & \\\hline \text { Consulting services revenue } & & 12,000 \\\hline\end{array}$

A company provided $12,000 of consulting services on account. The customer promises payment in 30 days. Identify the journal entry below that properly records this transaction.
$$\begin{array}{l}\text { A) }\\\begin{array} { | l | r | r | } \hline \text { Accounts payable } & 12,000 & \\\hline \text { Consulting services revenue } & & 12,000 \\\hline\end{array}\end{array}$$
B)
$\begin{array}{|l|r|r|}\hline \text { Cash } & 12,000 & \\\hline \text { Consulting services revenue } & & 12,000 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Accounts receivable } & 12,000 & \\\hline \text { Cash } & & 12,000 \\\hline\end{array}$
D)
$\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 12,000 & \\\hline \text { Consulting services revenue } & & 12,000 \\\hline\end{array}$
E)
$\begin{array}{|l|r|r|}\hline \text { Consulting services revenue } & 12,000 & \\\hline \text { Cash } & & 12,000 \\\hline\end{array}$