Building Associates accrued $8,000 of Service Revenue at December 31. Building Associates received $15,500 on January 15 including the accrued revenue recorded on December 31. Read the requirements. Requirement 1. Record the adjusting journal entry to accrue Service Revenue. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Dec. 31 Accounts and Explanation Debit Credit Requirement 2. Record the reversing entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Jan. 1 Accounts and Explanation Debit Credit Requirement 3. Journalize the cash receipt. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Jan. 15 Accounts and Explanation Debit Credit