Building Associates accrued 54,000 of Service Revenue at December 31. Building Associates received $17.000 on January 15 including the accrued revenue recorded on December 31 Read the requirements ine of the journal entry tale) Requirement 1. Record the adjusting journal entry to accrue Service Revenue (Record debits first, then credits Select the explanation on the l Date Accounts and Explanation Debit Credit Dec 31 Requirement 2. Record the reversing entry (Record debits first, then credits. Select the explanation on the last line of the journal entry table Accounts and Explanation Debit Credit langa t Requirement 3. Journalize the cash receipt. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Jan. 15