Problem $(7\mathrm{.}8$ points$)$

The information below applies to Questions $37$ thru $42(1\mathrm{.}3$ points each$)$

$37-42.-$ Pennington Laboratory makes adjusting entries at the end of each month

before making closing entries. Prepare adjusting entries based on the following

information relating to month end adjustments: $($Omit explanations.$)$

$($c$)$ Many patients pay in advance for major medical procedures. Make the adjusting

entry to record fees of $$6,000$ that were earned for medical procedures performed

during September on patients who had paid in advance.

The journal entry to record transaction $($c$)$ relating to medical procedures paid in

advance is:

A$.$ Debit Cash, Credit Medical Fees Revenue for $$6,000$

B$.$ Debit Cash, Credit Deferred Revenue for $$6,000$

C$.$ Debit Medical Fees Revenue, Credit Deferred Revenue for $$6,000$

D$.$ Debit Deferred Revenue, Credit Medical Fees Revenue for $$6,000$