tion 3 ompany XYZ made no adjusting entry for accrued service revenue of $5,000 on December 31. No cash has been received from the customer yet. The entry to record the adjusting entry hould have been: O Debit Accounts Receivable, $5,000; credit Service Revenue, $5,000 Debit Service Revenue, $5,000; credit Cash, $5,000 - Debit Service Revenue, $5,000; credit Accounts Receivable, $5,000 Debit Unearned Revenue, $5,000; credit Service Revenue, $5,000