Kincaid Company provided consulting services of $2,500 to a customer who paid $1,300 and promised to pay the remainder next month. Which of the following journal entries correctly records this transaction?

A

Cash	1,300
Accounts Payable	1,200
Consulting Revenue		2,500

B

Cash	1,300
Accounts Receivable	1,200
Consulting Revenue		2,500

C

Cash	1,300
Consulting Revenue		1,300

D

Consulting Revenue	2,500
Cash		1,300
Accounts Receivable		1,200