A law firm collected $$3,200$ on account for work performed and billed in the previous month. Which of the following general journal entries will the firm make to record this collection of cash?

Multiple Choice

Debit Accounts Receivable, $$3,200$; credit Unearned Revenue, $$3,200.$

Debit Cash, $$3,200$; credit Unearned Revenue, $$3,200.$

Debit Services Revenue, $$3,200$; credit Accounts Receivable, $$3,200.$

Debit Accounts Receivable, $$3,200$; credit Services Revenue, $$3,200.$

Debit Cash, $$3,200$; credit Accounts Receivable, $$3,200.$