Corporation comprehensive problem recording the earning of revenue on account. In other words, we will record the journal entry for revenue earned for doing work, but for which cash has not yet been received. We will enter the accounting journal entry into the general journal, then post it to the general ledger, and create the trial balance from it. The journal entry will include a debit to accounts receivable and a credit to cash. If you would like to work this problem in Excel see our courses at the link below. http://accountinginstruction.info/cou.