On July 17, 2025, ACME received cash of $1,400 for services to be performed in August. The entry to record this transaction will include

Select one:

a. A debit to Cash and a credit to Accounts Payable

b. A debit to Cash and a credit to Unearned Service Revenue

c. A credit to Accounts Payable and a credit to Cash

d. A debit to Cash and a credit to Service Revenue