A Business Maintains Subsidiary Accounts for Each of Its Customers $\begin{array}{ccc}\text { May } 15 &\text { Accounts Receivable } & 7,600\\&\text { Service Revenue }& & 7,600 \\\end{array}$

A business maintains subsidiary accounts for each of its customers.On May 15,the business sells services on account: $2,100 to customer J.Simmons; $4,000 to customer A.Jones; and $1,500 to customer J.Williams.Which journal entry is needed to record this sales transaction?

A) $\begin{array}{ccc}\text { May } 15 &\text { Accounts Receivable } & 7,600\\&\text { Service Revenue }& & 7,600 \\\end{array}$
B) $$\begin{array} { l l l } \text { May } 15 & \text { Accounts Receivable - J. Simmons } & 2,100 \\& \text { Accounts Receivable - A. Jones } & 4,000 \\&\text { Accounts Receivable - J. Williams } & 1,500 & \\&\text { Service Revenue } & & 7,600\end{array}$$
C) May 15 $\quad$ Service Revenue $\quad 7,600$
$\quad$ $\quad$ Accounts Receivable $\quad 7,600$
D) $\begin{array}{clc}\text { May } 15 &\text { Accounts Receivable Control}&7,600\\&\text { Sales Revenue}&&7,600\\\\ \text { May } 15 & \text { Accounts Receivable - J. Simmons } & 2,100 \\& \text { Accounts Receivable - A. Jones } & 4,000 \\& \text { Accounts Receivable - J. Williams } & 1,500 \\& \text { Accounts Receivable - Control } &&7,600\end{array}$