Sebastian Belle, CPA, Has Billed Her Clients for Services Performed

Multiple Choice

Sebastian Belle, CPA, has billed her clients for services performed. She subsequently receives payments from her clients. What entry will Sebastian make upon receipt of the payments?

A) Debit Unearned Service Revenue and credit Service Revenue
B) Debit Cash and credit Accounts Receivable
C) Debit Accounts Receivable and credit Service Revenue
D) Debit Cash and credit Service Revenue