Garcia Company has employed a bookkeeper who is inexperienced. On December 30, after reviewing the records for the year, you discover the following error. On August 1, Garcia Company received $600 on account (from a customer for services previously performed and billed on July 15). The bookkeeper recorded this by debiting Cash and crediting Service Revenue. Required: Prepare a correcting entry on December 30. Make sure to enter the day for each separate transaction.