12. A law firm billed a client $1,800 for work performed in the current month. Which of the following general journal entries will the firm make to record this transaction? A. Debit Cash, $1,800, credit Accounts Receivable, $1,800. B. Debit Accounts Receivable, $1.800, credit Uneamed Legal Fees Revenue. $1,800. C. Debit Accounts Receivable, 51,800, credit Legal Fees Revense, $1,800. D. Debit Cash, $1,800; credit Uncarsed Legal Foes Revenue, $1,800 13. On July 1 of the current calendar year, Plum Co paid $7,500 cash for rent that is covering a two-year period beginning July 1. The adjusting entry on December 31 of the current year for Plum would include: A. A credit to a liability and a debit to a prepaid expense for $1.875 B. A debit to an expense and a credit to a prepaid expense for $1.875. C. A debit to a prepaid expense and a credit to an expense for $1,875 D. A debit to an expense and a credit to a prepaid expense for $5,625 Supplies account on January 14- Farah Travel Agency had a balance of $750 in S 1 2017. During the month, the Agency purchased supplies costing $2,500. On January 31 an inventory on hand. What is the sapplies expense for the month of January? count showed that $900 of supplies were still A. $1,650 B. $2.350 C $2,500 D. $2.650 15. Which of the following transactions would increase eash and non-curreat liabilities? A. A bank loan B. Payment from a customer C. Payment to a supplier D. Purchasing goods on credit 16-ABC Trading Company has a balance of AED 45,000 in its Accounts Receivable Account. In which two accounting documents would this figure be shown at the end of the year? A. Balance sheet and Income Statement. B. Balance sheet and Statement of Equity C. Balance sheet and Trial Balance D. Income Statement and Trial Balance