A company operates a consulting practice. New clients are required to pay the firm in two transactions. First, clients must pay $200 before receiving consulting services. Second, clients must pay $1 , 800 once the consulting firm finishes providing services to the client. How does the company account for the second transaction? Debit the Cash account for $1 , 800 , debit the Unearned Revenue account for $200 , and credit the Service Revenue account for $2 , 000 . Debit the Cash account for $200 , debit the Prepaid Service account for $1 , 800 , and credit the Service Revenue account for $2 , 000 . Debit the Cash account for $200 and credit the Unearned Revenue account for $200 . Debit the Cash account for $200 and credit the Prepaid Service account for $200 . Debit the Cash account for $2 , 000 and credit the Service Revenue account for $2 , 000