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

question 201

Multiple Choice

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?

• A) Debit Cash and credit Unearned Service Revenue
• B) Debit Accounts Receivable and credit Unearned Service Revenue
• C) Debit Accounts Receivable and credit Service Revenue
• D) Debit Unearned Service Revenue and credit Service Revenue

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