The Junk Luggers Moving Company paid $700 to settle an account payable. Which journal entry properly records this transaction?

	A.	Debit Office supplies, $700; credit Accounts payable, $700.
	B.	Debit Accounts payable, $700; credit Cash, $700.
	C.	Debit Cash, $700; credit Office supplies, $700.
	D.	Debit Office supplies expense, $700; credit Cash, $700.
	E.	Debit Office supplies, $700; credit Cash, $700.

Petra Painting Company collects payment when jobs are complete. Petra Painting Company bid $3,000 to paint a customers house. The painting job was completed as of December 31, but the customer has not yet been billed. Assuming adjustments are only made at year-end, what is the adjusting entry Petra Painting would need to make on December 31, the calendar year-end?

	A.	Debit Cash, $3,000; credit Roofing Revenue, $3,000.
	B.	Debit Cash, $3,000; credit Accounts Receivable, $3,000.
	C.	No adjustment is required.
	D.	Debit Roofing Revenue, $3,000; credit Accounts Receivable, $3,000.
	E.	Debit Accounts Receivable, $3,000; credit Roofing Revenue, $3,000.

On April 1, 2021, Ruiz Sanitation Company received $2,808 from Ahmed Corporation for 36 months of trash removal. The trash started immediately. What is the amount of revenue that should be recorded by Ruiz Sanitation Company in 2021 for these trash removal services assuming the company uses a calendar-year reporting period?

	A.	$936.00.
	B.	$234.00.
	C.	$0.
	D.	$78.00.
	E.	$702.00.