The journal entry to record the performance of services on account for $1,200 is: Dr Accounts Receivable. Cr Service Revenue.......... ..$1,200 ... $1,200 ...$1,200 Dr Cash Cr Service Revenue. ..$1,200 Dr Accounts Payable. Cr Service Revenue. ..$1,200 ...............$1,200 Dr Service Revenue. Cr Accounts Payable. $1,200 $1,200