To record a receipt of payment in January for services not performed: $250 for February and $450 for March, the following is included in the journal entry Debit cash for $700, credit revenue for $700 Debit cash for $700, credit unearned revenue for $700 Debit cash for $700, credit unearned revenue for $450 and credit revenue for $250 Debit cash for $450, debit unearned revenue for $250 and credit revenue for $700