In January, the All Irie Resort books and accepts a cash payment for $32,000 for vacation services to be provided during spring break in March. The journal entry recorded in January will include a debit to:

		Accounts Receivable and a credit to Service Revenue.
		Accounts Payable and a credit to Service Revenue.
		Prepaid Expenses and a credit to Service Revenue.
		Cash and a credit to Unearned Revenue.