A law firm billed a client $3,200 for work performed in the current month. Which of the following general journal entries will the firm make to record this transaction?

• Debit Accounts Receivable, $3,200; credit Unearned Legal Fees Revenue, $3,200.

• Debit Cash, $3,200; credit Unearned Legal Fees Revenue, $3,200.

• Debit Legal Fees Revenue, $3,200; credit Accounts Receivable, $3,200.

• Debit Accounts Receivable, $3,200; credit Legal Fees Revenue, $3,200.

• Debit Cash, $3,200; credit Accounts Receivable, $3,200.