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

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.

A) $$\begin{array} { | l | r | l | } \hline \text { Accounts payable } & 12,000 & \\\hline \text { Consulting services revenue } & & 12,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 12,000 & \\\hline \text { Consulting services revenus } & & 12,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 12,000 & \\\hline \text { Cash } & & 12,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | l | } \hline \text { Accounts Receivable } & 12,000 & \\\hline \text { Consulting services revenue } & & 12,000 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | l | } \hline \text { Consulting services revenue } & 12,000 & \\\hline \text { Cash } & & 12,000 \\\hline\end{array}$$