Which of the following transactions is recorded in the revenue journal?

a. sale of excess office equipment for cash
b. rendering services for cash
c. rendering services on account
d. sale of excess office equipment on account

What do you mean by a revenue journal? I think it is a sales journal which is used to record sale of goods and services on account. In that case it is easy for you to determine the correct option.

A revenue journal is simply for non-sales types of revenues on account, i.e. service companies. So it does quite literally mean a revenue journal, not a sales journal.

What was the answer? I'm thinking "B".