A business maintains subsidiary accounts for each of its customers. On May $15,$ the business provides services on account: $$2,300$ to customer J$.$ Anthony ; $$4,000$ to customer A$.$ Martin; and $$2,000$ to customer $S.$ Lee. Which journal entry is needed to record these transactions?

A$.$ May $15$ Accounts Receivable

$8,300$

Service Revenue

B$.$ May $15$ Service Revenue Accounts Receivable

C$.$ May $15$Accounts Receivable Control Sales Revenue

D$.$ May $15$ Accounts Receivable $-$ J$.$ Anthony Accounts Receivable $-$ A$.$ Martin

Accounts Receivable $-$ S$.$ Lee Service Revenue

$8,300$

$8,300$

$8,300$

$8,300$

$8,300$

$2,300$

$4,000$

$2,000$

$8,300$