An accountant volunteers 20 hours of her services to a charity for no charge. She would normally charge a client $150 per hour. Assuming the charity chooses to record this economic event, what is the journal entry? Ignore GST. a. DR Operating expense $3,000; and CR Revenue $3,000 b. DR Accounts receivable $3,000; and CR Revenue $3,000 c. DR Operating expense $3,000; and CR Accounts payable $3,000 d. DR Retained surplus $3,000; and CR Revenue $3,000