Question: Johnson & Williams CPA Firm has performed tax planning services for several clients totaling $18,500 at year end. This amount will not be billed to the clients until sometime in January when the clients' tax returns are filed. What adjusting journal entry must the CPA firm enter in their books to record the revenue that has been earned but not received or billed at December 31st? Group of answer choices Debit Service Revenue $18,500 and Credit Accounts Receivable $18,500 Debit Accounts Receivable $18,500 and Credit Service Revenue $18,500 Debit Unearned Revenue $18,500 and Credit Service Revenue $18,500 Debit Accounts Receivable $18,500 and Credit Cash $18,500 Debit Cash $18,500 and Credit Service Revenue $18,500