Ocean Breeze Associates accrued $6,500 of Service Revenue at December 31. Ocean Breeze Associates received $17,000 on January 15 including the accrued revenue recorded on December 31. Read the requirements. Requirement 1. Record the adjusting journal entry to accrue Service Revenue. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Dec. 31 Requirement 2. Record the reversing entry. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Jan. 1 Accounts and Explanation Debit Credit Requirement 3. Journalize the cash receipt. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Jan. 15 Accounts and Explanation Debit Credit