Answer:
D. Debit Accounts Receivable $3,000, credit Service Revenue $3,000
Explanation:
The Children Service Company has provided the services to the customer and has billed the Customer, so the revenue shall be recognised in its accounts and accordingly the following journal entry shall be made in its accounts.
Debt Credit
Accounts Receivable $3,000
Service Revenue $3,000
So the answer is D. Debit Accounts Receivable $3,000, credit Service Revenue $3,000