ABC Company provides services for its clients and adjusts its accounts on a monthly basis. The unadjusted trial balance of ABC Company on June 30, 2019, follows.

ABC Company Trial Balance June 30, 2019

Cash

$30,710

Notes receivable

17,990

Prepaid rent

3,900

Machinery

14,400

Accumulated depreciation machinery

$3,200

Accounts payable

8,321

Notes payable

5,100

Unearned service revenue

12,000

Capital stock

14,750

Dividends

1,800

Service revenue

39,929

Wages expense

6,800

Utilities expense

2,500

Rent expense

660

Depreciation expense machinery

4,540

Total

$83,300

$83,300

Other data:

a. Service revenue of $780 were accrued at June 30.

b. Useful life of the machinery was estimated to be 12 years.

c. A building was rented on June 1 and $3,900 was paid in advance for four months.

d. A one-year bank loan of $5,100 at an annual interest rate of 8% had been obtained on June 1.

In the adjusting entry to record the accrued service revenue on June 30:

Select one:

a. Service revenue is debited for $780

b. Cash is credited for $780

c. Cash is debited for $780

d. Accounts receivable is debited for $780