A customer paid Aristotle company $3,100 in May 2021 for work to be performed in July 2021. Which of the following general journal entries will Aristotle make in May 2021?

	A.	Debit Accounts Receivable, $3,100; credit Services Revenue, $3,100.
	B.	Debit Accounts Receivable, $3,100; credit Unearned Revenue, $3,100.
	C.	Debit Cash, $3,100; credit Unearned Revenue, $3,100.
	D.	Debit Services Revenue, $3,100; credit Accounts Receivable, $3,100.
	E.	Debit Cash, $3,100; credit Accounts Receivable, $3,100.

On October 1, Sunnyside Condo Company rented a condo to a tenant for $3,200 per month and received $16,000 for five months rent in advance on that date, with the lease beginning immediately. The cash receipt was credited to the Unearned Revenue account. Sunnysides annual accounting period ends on December 31. The Unearned Revenue account balance at the end of December, after adjustment, should be:

	A.	$12,800.
	B.	$6,400.
	C.	$16,000.
	D.	$3,200.
	E.	$9,600.

Avia Tax Services had annual revenues of $201,000, expenses of $111,700, and paid dividends of $24,400 during the current year. The retained earnings account before closing had a balance of $313,000. The Net Income for the year is:

	A.	$64,900
	B.	$377,900
	C.	$201,000
	D.	$402,300
	E.	$89,300

Capitol Heating and Electric Company had annual revenues of $204,000, expenses of $113,200, and paid dividends of $25,600 during the current year. The retained earnings account before closing had a balance of $316,000. The ending retained earnings balance after closing is:

	A.	$204,000
	B.	$90,800
	C.	$406,800
	D.	$381,200
	E.	$65,200