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Sebastian Belle Has Performed $2,000 of CPA Services for a Client

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Sebastian Belle has performed $2,000 of CPA services for a client but has not billed the client as of the end of the accounting period. What adjusting entry must Sebastian make?

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Definitions:

Liable

Subject to legal responsibility or obligation.

Sexual Assault

An act in which a person intentionally sexually touches another person without that person's consent, or coerces or physically forces a person to engage in a sexual act against their will.

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A religious leader responsible for guiding a community of believers and overseeing the functions and services of a church.

Actual Notice

Notice of agency termination that is given by directly informing third parties, either orally or in writing.

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