Mrs. Foster meets with her family physician complaining of flu-like symptoms that have continued for almost a week. She has group health insurance through her employer, with the contract requiring a $30.00 office visit copayment from the patient. The facility's standard billing rate for a routine office visit is $150.00. Complete the following journal entry to record the cash received from Mrs. Foster, the amount due from the insurance company, and the medical services revenue:

 

ACCOUNT NUMBER ACCOUNTING ENTRY DESCRIPTION Cash Accounts Receivable Medical Services Revenue DEBIT CREDIT