At year-end, the L. Cole Company has completed services of $21,500 for a client, but the client has not yet been billed for those services. Transaction 3 Note: Enter debits before credits. Record entry General Journal Accounts receivable Service revenue Clear entry Debit 21,500 Credit 21,500 View general journal 7

At year-end, the L. Cole Company has completed services of $21,500 for a client, but the client has not yet been billed for those services. Note: Enter debits before credits