Paid employee salary, $1,500, December 18. Date Accounts Debit Credit Dec. 18V Salaries Expense 1,500 Cash 1,500 Received $15,000 cash for performing services, December 20. Date Accounts Debit Credit Dec. 20 Cash 15,000 Accounts Receivable 15,000 Collected $4, 100 in advance for a service to be performed later, December 22. Date Accounts Debit Credit Dec. 22 Cash 4100 Unearned Revenue 4,100 Collected $3,700 cash from customer on account, December 23. Date Accounts Debit Credit Dec. 23 Accounts Payable 3,700 Cash 700