BNL Completed a Performance and Collected Revenue of $10,000 Not $$\begin{array} { | c | c | } \hline \text { Accounts Receivable } & 10,000 \\\hline \text { Performance Fees } & 10,000 \\\hline\end{array}$$

BNL completed a performance and collected revenue of $10,000 not previously billed or recorded.The journal entry to record the collection would be:

A)
$$\begin{array} { | c | c | } \hline \text { Accounts Receivable } & 10,000 \\\hline \text { Performance Fees } & 10,000 \\\hline\end{array}$$
B)
$$\begin{array} { | c | c | } \hline \text { Cash } & 10,000 \\\hline \text { Performance Fees } & 10,000 \\\hline\end{array}$$
C)
$$\begin{array} { | c | l | } \hline \text { Accounts Receivable } & 10,000 \\\hline \text { Cash } & { 10,000 } \\\hline\end{array}$$
D)
$$\begin{array} { | c | l | } \hline \text { Performance Fees } & 10,000 \\\hline \text { Cash } & { 10,000 } \\\hline\end{array}$$