A company operates a consulting practice. New clients are required to pay the firm in two transactions. First, clients must pay $200 before receiving consulting services. Second, clients must pay $1,800 once the consulting firm finishes providing services to the client. How does the company account for the second transaction? O Debit the Cash account for $1,800, debit the Unearned Revenue account for $200, and credit the Service Revenue account for $2,000. Debit the Cash account for $200, debit the Prepaid Service account for $1,800, and credit the Service Revenue account for $2,000. O Debit the Cash account for $200 and credit the Unearned Revenue account for $200. Debit the Cash account for $200 and credit the Prepaid Service account for $200. Debit the Cash account for $2,000 and credit the Service Revenue account for $2,000