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Accounting Journal Entry Is this journal entry correct? This is what I have. Feb. 8 Completed the series of advertisements for Marsh Tire Company that began on January 31, and billed Marsh Tire Company for the total services performed, including the accrued revenues that had been recognized in January of $200 (see fees receivable). The total bill is $800. [url=http://puu(.)sh/c0V1l/9113e3b27d.png]http://puu(.)sh/c0V1l/9113e3b27d.png[/url] 2/8 Accounts Receivable 600 Service Revenue 600