In July, Gordo Inc. performed services amounting to $140 for clients that had not yet been billed for the work. The month-end adjusting journal entry would consist of

a debit to Service Revenue for $140 and a credit to Deferred Revenue for $140.

a debit to Accounts Receivable for $140 and a credit to Service Revenue for $140.

a debit to Service Revenue for $140 and a credit to Accounts Receivable for $140.

a debit to Accounts Payable for $140 and a credit to Service Revenue for $140.