Received a cash advance of $3500 from a client for the tax consultancy services to be performed in the next three months. The journal entry to record the transaction is: O a. debit, service revenue received in advance $3500 and credit, cash $3500. O b. debit, service revenue $3500 and credit, cash $3500. O c. debit, cash $3500 and credit, service revenue received in advance $3500. O d. debit, service revenue received in advance $3500 and credit, service revenue $3500