ABC Company entered into the following transactions during

May, its first month of operations:

May $1$: ABC Company sold connon stock to owners in the

anount of $$200,000.$

May $1$: ABC Company paid $$36,000$ cash for office rent

for May, June, and July.

May $3$: ABC Company purchased a parcel of land costing

$$60,090$ by paying $$25,090$ in cash and agreeing

to pay the renainder within sixty days.

May $9$: ABC Company provided $$32,999$ of services to a

customer. The custoner didn't pay any cash on

May $9,$ but agreed to pay the balance due by the

end of the month.

May $15$: ABC Company received and paid utility bills in

the amount of $$14,000.$

May $18$: ABC Company sold the land purchased on May $3$ for

$$49,999$ cash.

May $21$: A customer paid $$20,000$ cash to ABC Conpany for

services to be provided in June and July.

May $27$: The customer fron May $9$ paid the amount owed to

ABC Company.

May $31$: ABC Company received a $$9,$ Q$9$e bill for advertising

done during May. No payment was made at this time.

The journal entry made by ABC Company to record the May $9$

transaction would be:

Service revenue

$32,000$

Accounts receivable

$32,000$

Accounts payable

$32,000$

Service revenue

$32,000$

Service revenue

$32,000$

Unearned revenue

$32,000$

Accounts receivable

$32,000$

Accounts payable

$32,000$

Service revenue

$32,000$

Accounts payable

$32,000$

Accounts receivable

$32,000$

Service revenue

$32,000$

Unearned revenue

$32,000$

Service revenue

$32,000$

no journal entry would be recorded on May $9$