BNL Completed a Performance and Collected Revenue of $8,000 Not $$\begin{array} { | c | c | } \hline \text { Accounts Receivable } & 8,000 \\\hline \text { Performance Fees } & 8,000\\\hline\end{array}$$

BNL completed a performance and collected revenue of $8,000 not previously billed or recorded.The journal entry to record the collection would be:

A) $$\begin{array} { | c | c | } \hline \text { Accounts Receivable } & 8,000 \\\hline \text { Performance Fees } & 8,000\\\hline\end{array}$$
B) $\begin{array}{|l|l|}\hline\text { Cash } & 8,000 \\\hline \text { Performance Fees } &8,000 \\\hline\end{array}$
C) $\begin{array}{|l|l|}\hline\text { Accounts Receivable} & 8,000 \\\hline \text { Cash } &8,000 \\\hline\end{array}$

D) $\begin{array}{|l|lcc|} \hline \text { Performance Fees } &8,000 \\ \hline\text {Cash } &8,000\\\hline \end{array}$