The Lambert Company operates a consulting practice. New clients are required to pay the firm in two transactions. First, clients must pay $250 before receiving consulting services. Second, clients must pay $750 once the consulting firm finishes providing services to the client. How does The Lambert Company account for the first transaction? Debit the Cash account for $250 and credit the Unearned Revenue account for $250. Debit the Cash account for $250 and credit the Prepaid Service account for $250. Debit the Cash account for $1,000 and credit the Service Revenue account for $1,000. Debit the Cash account for $250, debit the Prepaid Service account for $750, and credit the Service Revenue account for $1,000. Debit the Cash account for $750, debit the Unearned Revenue account for $250, and credit the Service Revenue account for $1,000