2) Electronic funds transfers A) are more expensive than mailing a check to make a payment B) are a way of moving cash by paper documents C) include direct deposits and debit card transactions D) do not appear on the bank statement 3) [4 business maintains subsidiary accounts for each of its customers. On May 15, the business provides services on account: $2400 to customer J. Anthony; $4300 to customer A. Martin; and $1800 to customer S. Lee. Which journal entry is needed to record these transactions? A) May 15 Accounts Receivable 8500 Service Revenue 8500 B) May 15 Accounts Receivable - J. Anthony Accounts Receivable - A. Martin Accounts Receivable - S. Lee Service Revenue 2400 43001 1800 8500 8500 May 15 Service Revenue Accounts Receivable 8500 D 8500 May 15 Accounts Receivable Control Sales Revenue 8500 May 15 Accounts Receivable - J. Anthony Accounts Receivable - A. Martin Accounts Receivable -S. Lee Accounts Receivable - Control 2400 4300 1800 8500