At December 31, 2015, the accounting records of Manziel, Inc. reflected the following:

Accounts Payable	$10,100	Accounts Receivable	$8,450
Retained Earnings	5,830	Supplies	1,350
Building	25,950	Cash	21,420
Notes Payable, due Jan 2019	11,240	Common Stock	30,000

During January 2016, the following transactions occurred:

Jan 2 Collected $2,650 in cash from customers on account.

Jan 8 Paid creditors $2,500 of what was owed on account.

Jan 10 Received $2,000 cash from customers for services rendered.

Jan 19 Received $1,250 for services to be performed in March.

Jan 25 Billed customers for $3,000 of services rendered.

Jan 30 Declared and paid a cash dividend of $500.

Jan 30 Paid employee wages for the month of $2,100.

Jan 30 Supplies on hand at the end of the month amount to $1,000.

The journal entry to record the Jan 19 transaction would include a:

A.

Debit to Accounts Receivable

B.

Credit to Service Revenue

C.

Debit to Service Revenue

D.

Credit to Unearned Revenue

E.

Credit to Accounts Payable