Cash of $100 received at the time the service was provided was journalized and posted as a debit to Cash $100 and a credit to Accounts Receivable $100.

Assuming the incorrect entry is not reversed, the correcting entry is:

(a) debit Service Revenue $100 and credit Accounts Receivable $100.

(b) debit Accounts Receivable $100 and credit Service Revenue $100.

(c) debit Cash $100 and credit Service Revenue $100.

(d) debit Accounts Receivable $100 and credit Cash $100.