Which of the Following Journal Entries Would Be Recorded If $$\begin{array} { | l | r | r | } \hline \text { Service revenue } & 400 & \\\hline \text { Accounts payable } & & 400 \\\hline\end{array}$$

Which of the following journal entries would be recorded if a business renders services and receives cash of $400 from the customer?

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