At December $31,2022,$ the accounting records of Starbucks, Inc. reflected the following:

During January $2023,$ the following transactions occurred:

Jan $2$ Collected $$2,650$ in cash from customers on account.

Jan $8$ Paid creditors $$2,500$ of what was owed on account.

Jan $10$ Received $$2,000$ cash from customers for services rendered.

Jan $19$ Received $$1,250$ for services to be performed in March.

Jan $25$ Billed customers for $$3,000$ of services rendered.

Jan $30$ Declared and paid a cash dividend of $$500.$

Jan $30$ Paid employee wages for the month of $$2,100.$

Jan $30$ Supplies on hand at the end of the month amount to $$1,000.$

The journal entry to record the Jan $19$ transaction would include a:

Select one:

a$.$ Credit to Service Revenue

b$.$ Debit to Accounts Receivable

c$.$ Credit to Accounts Payable

d$.$ Debit to Service Revenue

e$.$ Credit to Unearned Revenue