8. McGill Law Firm recognizes fees revenue when cases are complete. The case for one client, whose unpaid fee is $3,000, completed on December 31. This client will not receive a bill for the case until January 2. What is the correct adjusting journal entry that McGill makes on December 31? A) Debit Cash, $3,000; credit Fees Revenue, $3,000. B) Debit Fees Revenue, $3,000; credit Accounts Receivable, $3,000. C) Debit Accounts Receivable, $3,000; credit Fees Revenue, $3,000. D) Debit Cash, $3,000; credit Accounts Receivable, $3,000