A Company Provided $12,000 of Consulting Services on Account $\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 12,000 & \\\hline \text { Cash} & & 12,000 \\\hline\end{array}$

A company provided $12,000 of consulting services on account. The customer promises payment in 30 days. Identify the journal entry below that properly records this transaction.

A) $\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 12,000 & \\\hline \text { Cash} & & 12,000 \\\hline\end{array}$
B) $\begin{array}{|l|r|r|}\hline \text { Cash } & 12,000 & \\\hline \text { Consulting servicesrevenue } & & 12,000 \\\hline\end{array}$
C) $\begin{array} { | l | l | l | } \hline \text { Consulting services revenue } & 12,000 \\\hline \text { Cash } & & 12,000\\\hline\end{array}$
D) $\begin{array}{|l|r|r|}\hline \text { Accounts payable } & 12,000 & \\\hline \text { Consulting servicesrevenue } & & 12,000 \\\hline\end{array}$
E) $\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 12,000 & \\\hline \text { Consulting servicesrevenue } & & 12,000 \\\hline\end{array}$