4. Which of the following is the correct journal entry for billing a customer on account for services provided of $1,000?

A. Debit Cash and credit Service Revenue 1,000

B. Debit Accounts Receivable and credit Cash 1,000

C. Debit Accounts Receivable and credit Service Revenue 1,000

D. Debit Accounts Receivable and credit Unearned Service Revenue 1,000

5. Which of the following is the correct journal entry for receiving cash payments from the customer previously billed in question 4?

A. Debit Accounts Payable and credit Cash

B. Debit Cash and credit Accounts Receivable

C. Debit Cash and credit Service Revenue

D. Debit Accounts Receivable and credit Cash