Examine the following transactions and identify those that create revenues for Valdez Services, a company owned by Brina Valdez. Prepare general journal entries to record those revenue transactions and explain why the other transactions did not create revenues.

a. Brina Valdez invests $39,350 cash in the business in exchange for its common stock.

b. Provided $2,300 of services on credit.

c. Provided services to a client and immediately received $875 cash.

d. Received $10,200 cash from a client in payment for services to be provided next year.

e. Received $3,500 cash from a client in partial payment of an account receivable.

f. Borrowed $120,000 cash from the bank by signing a promissory note.