Examine the following transactions and identify those that create revenues for Thomas Services, a company owned by Brina Thomas. Prepare general journal entries to record those revenue transactions and explain why the other transactions did not create revenues.
a. Brina Thomas invests $39,350 cash in the company in exchange for its common stock.
b. The company provided $2,300 of services on credit.
c. The company provided services to a client and immediately received $875 cash.
d. The company received $10,200 cash from a client in payment for services to be provided next year.
e. The company received $3,500 cash from a client in partial payment of an account receivable.
f. The company borrowed $120,000 cash from the bank by signing a promissory note.