No. Account Titles and Explanation Debit Credit 1. Cash 9,426 Accounts Receivable 9,426 2. Unearned Service Revenue 24,320 Service Revenue 24,320 3 (a Cash 37,946 37,946 Unearned Service Reve 3 (b)TUnearned Service Revenue 21,350 21,350 Service Revenue 4. Accounts Receivable 164,705 Service Revenue 164,705 5. Cash 150,547 Accounts Receivable 150,547