Use the Information Below to Answer the Following Questions:
a $\quad$

Use the information below to answer the following questions:
A consultant performs accounting services for a client on 30 June 2012 and bills the client $350, to be paid within 60 days. Payment is duly made on 29 August 2012. Accrual accounting is used by both parties.
-What is the journal entry made by the client on 30 June 2012?

A) DR Accounts payable $\quad$$\quad$ CR Accounting expenses
B) DR Accounting expenses $\quad$ CR Accounts payable
C) DR Accounting expenses $\quad$ CR Cash
D) DR Accounts payable $\quad$ $\quad$ CR Cash