You are an Accountant at Steuber Limited, an architectural firm.

It is June $1,$ and you are preparing the Financial Statements for May.

The firm started a job for a client on May $2$ and finished all the work for the client on May $29.$

As of June $1,$ the client has not been billed and no revenue for this client has been recorded.

However on June $4,$ Steuber Limited will send the client a bill for $90,000.$

What adjusting journal entry should make for May?

Account

Debit

Credit

No Journal Entry Required