Kincaid Company Provided Consulting Services of $2,500 to a Customer

Kincaid Company provided consulting services of $2,500 to a customer who paid $1,300 and promised to pay the remainder next month.Which of the following journal entries correctly records this transaction?

A) $\begin{array}{|l|r|r|}\hline \text { Cash } & 1,300 & \\\hline \text { Accounts Payable } & 1,200 & \\\hline \text { Consulting Revenue } & & 2,500 \\\hline\end{array}$
B) $\begin{array}{|l|r|r|}\hline \text { Cash } & 1,300 & \\\hline \text { Accounts Receivable } & 1,200 & \\\hline \text { Consulting Revenue } & & 2,500 \\\hline\end{array}$
C) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 1,300 & \\\hline \text { Consulting Reveruse } & & 1,300 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Consulting Reveruse } & 2,500 & \\\hline \text { Cash } & & 1,300 \\\hline \text { Accourits Receivable } & & 1,200 \\\hline\end{array}$$