Tsitsipas Inc. signed a 6-month contract to provide services to a customer for $18,000. The services will begin on August 1, 2022 and end on January 31, 2023. The services will be performed evenly over the six-month period, and the customer will pay for the services on January 31, 2023. Assuming no journal entries for this contract were made in 2022, what adjusting journal entry should Tsitsipas Inc. record for this contract on December 31, 2022? Debit accounts receivable for $15,000,

Credit service revenue for $15,000.

Debit service revenue for $15,000,

Credit accounts receivable for $15,000.

Debit cash for $18,000,

Credit service revenue for $18,000.

Debit accounts receivable for $12,000,

Credit service revenue for $12,000.