Niku Inc. is a Japanese firm located in Nagoya. The firm received a JPY 820,000 check from a customer for the balance due. The firm's accountant erroneously recorded the transaction as a debit to Cash JPY 280,000 and a credit to Service Revenue JPY 280,000. We shall conclude that the correcting entry is Select one: a. debit Cash, JPY 540,000 and Accounts Receivable, JPY 280,000; credit Service Revenue, JPY 820,000. b. debit Cash, JPY 820,000; credit Accounts Receivable, JPY 820,000. C. debit Cash, JPY 540,000 and Service Revenue, JPY 280,000; credit Accounts Receivable, JPY 820,000. d. debit Accounts Receivable, JPY 820,000; credit Cash, JPY 540,000, and Service Revenue, JPY 280,000