An entity has recognised revenue for which the services have not been performed but the cash has been received. Which of the following is the correct adjusting entry?

a. Dr  Revenue

    Cr  Cash

b. Dr  Revenue received in advance

    Cr      Cash

c. Dr  Liability

   Cr   Revenue

d. Dr  Revenue

    Cr   Revenue received in advance

e. Dr  Cash

    Cr  Revenue

Pixel Copies recorded a cash collection on account by debiting Cash and crediting Accounts Payable. What will the trial balance show for this error?

a. Too much for cash

b. Too much for liabilities

c. Too much for expenses

d. The trial balance will not balance

e. None of the above