Bertrand Inc. performed services for clients in the amount of $1,800 on credit. If this transaction had been posted in error to the Cash account instead of the Accounts Receivable account, what correcting entry would be necessary?

Multiple Choice

• Debit Fees Income $1,800; credit Cash $1,800

• Debit Cash $1,800; credit Accounts Receivable $1,800

• Debit Accounts Receivable $1,800; credit Cash $1,800

• Debit Accounts Receivable $1,800; credit Fees Income $1,800