YAN Company discovered the following errors made in April 2021 : A collection of $ 8,000 from a client on account was debited to Cash $ 800 and credited to Service Revenue $ 800 . Correct the error without reversing the incorrect entry.

A. ( Dr. Service Revenue 7.200 ) & ( Cr . Cash 7,200 ) B. ( Dr. Service Revenue 800 Dr. Cash 7,200 ) & ( Cr . Accounts Receivable 8,000 ) C. ( Dr. Cash 7.200 ) & ( Cr . Service Revenue 7,200 ) D. ( Dr . Accounts Receivable 8,000 ) & ( Cr . Service Revenue 800. Cr . Cash 7.200 )