Which of the following journal entries would be recorded if a business performed services for $400 cash and $1000 on account?
A. Cash 1400
Account receivable 1000
Service revenue 400
B. Service revenue 1400
Cash 1000
Account payable 400
C. Cash 400
Account receivable 1000
Service Revenue 1400
D. Service Revenue 1000
Cash 400
Account receivable 1400