Examine each of the following transactions and prepare general journal entries to record only the revenue transactions. Explain why the remaining transactions are not revenue transactions.

a. Received \(\$ 800\) cash for consulting services provided to customer.

b. Received \(\$ 2,000\) cash from Karen Smith, the owner of the business.

c. Received \(\$ 500\) from a customer in partial payment of his account receivable.

d. Rendered consulting services to a customer on credit, \(\$ 700\).

e. Borrowed \(\$ 4,000\) from the bank by signing a promissory note.

f. Received \(\$ 1,000\) from a customer in payment for services to be rendered next year.