Of the Following Journal Entries Would Be Recorded If a Business

of the following journal entries would be recorded if a business performed services for $400 cash and $1,000 on account?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Cash } & & 1,400 & \\\hline & \text { Accounts receivable } & & 1,000 \\\hline & \text { Service revenue } & & 400 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \text { Cash } & & 400 & \\\hline \text { Accounts receivable } & & 1,000 & \\\hline & \text { Service revenue } & & 1,400 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Service revenue } & & 1,000 & \\\hline \text { Cash } & & 400 & \\\hline & \text { Accounts receivable } & & 1,400 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \text { Service revenue } & & 1,400 & \\\hline & \text { Cash } & & 1,000 \\\hline & \text { Accounts payable } & & 400 \\\hline\end{array}$$