26) B. Flat, CPA, collected fees of $650 not previously billed or recorded. The journal entry to record the collection would include * OA) debit Cash, $650; credit Accounting Fees, $650. O B) debit Accounts Receivable, $650; credit Accounting Fees, $650. O C) debit Accounting Fees, $650; credit Accounting Fees, $650. D) debit Cash, $650, credit Accounts Receivable, $650