Company provided services 12000 JD for clients and received 4000 cash and the remaining on account. The entry crecorded in the journal is a. Dr. Accounts receivable 9000 Dr. Cash 3000 Cr. Service revenues 12000 b. Dr. Accounts receivable 8000 Dr. Cash 4000 Cr. Service revenues 12000 c. Dr. Accounts receivable 7000 Dr. O Cash 5000 Cr. Service revenues 12000 d. Dr. Accounts receivable 10000 Dr. O Cash 2000 Cr. Service revenues 12000