A Business Maintains Subsidiary Accounts for Each of Its Customers $\begin{array}{lrr} \text { May 15 Accounts Receivable } &8100\\ \text { Service Revenue} &&8,100\\\end{array}$

A business maintains subsidiary accounts for each of its customers. On May 15, the business provides services on account: $1,900 to customer J. Anthony ; $4,900 to customer A. Martin; and $1,300 to customer S. Lee. Which journal entry is needed to record these transactions?

A) $\begin{array}{lrr} \text { May 15 Accounts Receivable } &8100\\ \text { Service Revenue} &&8,100\\\end{array}$


B) $$\begin{array} { l l } \text { May } 15 \text { Accounts Receivable - J. Anthony } & 1,900 \\\text { Accounts Receivable - A. Martin } & 4,900 \\\text { Accounts Receivable - S. Lee } & 1,300 \\\text { Service Revenue } &&8,100\end{array}$$
C) $\begin{array}{lrr} \text { May 15 Service Revenue } &8100\\ \text { Accounts Receivable} &&8,100\\ \end{array}$



D) $\begin{array}{lrr} \text { May 15 Accounts Receivable Control } &8,100\\ \text { Sales Revenue } &&8,100\\\\\text { May } 15 \text { Accounts Receivable - J. Anthony }&1,900 \\\text { Accounts Receivable - A. Martin } &4,900\\\text { Accounts Receivable - S. Lee } &1,300\\\text { Accounts Receivable - Control }&&8,100\end{array}$