A Lawyer Collected $520 of Legal Fees in Advance $\begin{array}{lrr} \text { Cash } &250\\ \text {Accounts Receivable } &270\\ \text { Unearned Service Revenue } &&520\end{array}$

Short Answer

A lawyer collected $520 of legal fees in advance. He erroneously debited Cash for $250 and credited Accounts Receivable for $250. The correcting entry is a.
$\begin{array}{lrr} \text { Cash } &250\\ \text {Accounts Receivable } &270\\ \text { Unearned Service Revenue } &&520\end{array}$

b.
$\begin{array}{lrr} \text { Cash } &520\\ \text { Accounts Receivable } & &520\\ \end{array}$

c.
$\begin{array}{lrr} \text { Cash } &270\\ \text { Accounts Receivable } &250\\\text { Unearned Service Revenue } &&520\end{array}$

d.
$\begin{array}{lrr} \text { Cash } &270\\ \text { Accounts Receivable } &&270\\\end{array}$