An Engineering Consultant Provided $300 of Services to a Client; $\begin{array}{llcc} \text { Dr. Cash } &50\\ \text { Dr. Fees receivable} &250\\ \text { Cr. Fees revenue} &&300\\\end{array}$

question 24

Multiple Choice

An engineering consultant provided $300 of services to a client; the client paid $50 when the bill was submitted and will pay the balance within a week. The consultant will record this transaction by:
A.
$\begin{array}{llcc} \text { Dr. Cash } &50\\ \text { Dr. Fees receivable} &250\\ \text { Cr. Fees revenue} &&300\\\end{array}$


B.
$\begin{array}{llr}\text { Dr. } & \text { Fees revenue } & 300 \\\text { Cr. } & \text { Fees receivable } && 250 \\\text { Cr. } & \text { Cash } && 50\end{array}$

C.
$\begin{array}{ll}\text { Dr. Cash } & 50 \\\text { Cr. Fees revenue } &&50\end{array}$

D.
$\begin{array}{llr}\text { Dr. } & \text { Cash } & 50 \\\text { Dr. } & \text { Fees revenue } & 250 \\\text { Cr. } & \text { Fees receivable } &&300\end{array}$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

Sadness

An emotional state characterized by feelings of disappointment, loss, or despair.

Tears

A saline fluid produced by the lacrimal glands, serving both emotional and lubricative functions for the eyes.

Secondary Emotion

Emotions that develop with more cognitive processing and social learning, such as guilt or shame, as opposed to primary emotions like happiness or fear.

Remorseful

Feeling deep regret or guilt for a wrongdoing, similar to being penitent or contrite.