On April 10, 2013, Peter Services received $4,800 in advance from a customer for one month's service, to be provided April 10, 2013 to May 10, 2013. What would be the journal entry to adjust the accounts at the end of April? debit Service Revenue $1,600 and credit Unearned Revenue $1,600 debit Unearned Revenue $3,200 and credit Service Revenue $3,200 debit Service Revenue $3,200 and credit Accounts Receivable $3,200 debit Unearned Revenue $4,800 and credit Service Revenue $4,800 Art Parrish, the sole employee of Parrish Sales, has gross salary for March of $4,000. The entire amount is under the OASDI limit of $117,000, and thus subject to FICA. His year-todate pay has already exceeded the $7,000 cap for FUTA and SUTA. Which of the following is a part of journal entry in the payroll cycle to record the employer's payroll taxes? credit to Payroll Tax Expense debit to Cash debit to Payroll Tax Expense debit to FICA Tax Payable