You are given the following information of unadjusted trail balance as of 31 December 2020:

Accounts Receivable at 31 December: Debit balance $3,200

Service Revenue at 31 December: Credit balance $8,600

Data needed for the adjusting entry: Accrued service revenue, $600

What is the correct balance of Adjusted Trial Balance as of 31 December 2020?

A

Accounts Receivable: Debit balance $600; Service Revenue: Credit balance $600

B

Service Revenue: Debit balance $600; Accounts Receivable: Credit balance $600

C

Accounts Receivable: Debit balance $3,800; Service Revenue: Credit balance $9,200

D

Service Revenue: Debit balance $3,800; Accounts Receivable: Credit balance $9,200