please explain why the correct accounts are chosen

3) A company receives payment from one of its customers on August 5 for services performed on July 21. Which of the following entries would be recorded if the company uses accrual basis accounting? 1,000 A) Service Revenue Cash 1,000 B) Accounts Payable 1,000 Cash 1,000 C) Cash 1,000 Service Revenue 1,000 D) Cash 1,000 1,000