Childers Service Company provides services to customers totaling $3,000, for which it billed the customers. How would the transaction be recorded?

A) Debit Cash $3,000, credit Service Revenue $3,000.

B) Debit Accounts Receivable $3,000, credit Service Revenue $3,000.

C) Debit Accounts Receivable $3,000, credit Cash $3,000.

D) Debit Service Revenue $3,000, credit Accounts Receivable $3,000.

Answer: B