Giovani Photography bills $650 to Diane Fenning for photography services provided. Which of the following journal entries is recorded correctly? DR: Senvice Revenue S650: CR. Accounte Rarcaivabid S650 DR: Accounts Receivable $650 ; CR: Unearned Revenue $650 Incorrect. Read - 3.5 Use Journal Entries to Record Transactions and Post to TAccounts. Review the impact on financial statements by (1) examining if a transaction is an accounting transaction which has a monetary impact, (2) classifying the accounts that may be affected and the accounting equation category they may fall under, and (3) determining if the accounts will increase or decrease affecting debit or credit side. DR: Cash \$650; CR: Service Revenue $650 .