Carmen's catered a reception. The total price was $1,200. The customer paid $200 cash and charged the remainder. The journal entry to record this transaction is: debit Cash $200 and Accounts Receivable $1,000; credit Catering Service Fees $1,200. debit Cash $200; credit Accounts Receivable $200. debit Cash $1,000 and Accounts Receivable $200; credit Catering Service Fees $1,200. debit Accounts Receivable $1,200; credit Cash $200 and Catering Service Fees $1,000.