On June 21, Billington Company received a $500 check from David Lamphear for services to be performed in the future. The bookkeeper for Billington Company incorrectly debited Cash for $500 and credited Accounts Receivable for $500. The amounts have been posted to the ledger. To correct this entry, the bookkeeper should

	A.	debit Accounts Receivable $500 and credit Service Revenue $500.
	B.	debit Cash $500 and credit Unearned Service Revenue $500.
	C.	debit Accounts Receivable $500 and credit Cash $500.
	D.	debit Accounts Receivable $500 and credit Unearned Service Revenue $500.