Hartmann Co. provided $42,000 worth of maintenance services to a customer, Simmons Co., the last week of December 2020. Hartmann did not invoice the customer until January 3, 2021. What adjusting entry must Simmons make at December 31, 2020?

		Debit: Accounts Receivable, $42,000; Credit: Revenue, $42,000
		No entry needed on December 31, 2020
		Debit: Maintenance Expense, $42,000; Credit: Accounts Payable, $42,000
		Debit: Revenue, $42,000; Credit: Accounts Receivable, $42,000
		Debit: Accounts Payable, $42,000; Credit: Maintenance Expense, $42,000