Oleke Manufacturing Performed Services for a Client During January Valued $\begin{array} { l l l } \text { Acrounts receivable } & 5,000 & \\\quad\text { Revenue } & & 5,000 \\\end{array}$

Oleke Manufacturing performed services for a client during January valued at $5,000.The client was billed on February 9.What adjusting entry would Oleke Manufacturing make on January 31?

A) $\begin{array} { l l l } \text { Acrounts receivable } & 5,000 & \\\quad\text { Revenue } & & 5,000 \\\end{array}$

B) $\begin{array}{lccc}\text { Revenue } & 5,000 & \\\quad \text { Accounts receivable } & & 5,000 \\\end{array}$

C) $\begin{array}{lccc}\text { Unemed revenue } & 5,000 & \\\quad \text { Revenue } & & 5,000 \\\end{array}$

D) $\begin{array}{lccc}\text { Revenue } & 5,000 & \\\quad\text { Unearned revenue } & & 5,000\end{array}$
E) No adjusting entry is necessary on June 30.