In our view, the three accounts that are most affected are:

1. “service revenue” or “sales” (either one – both are acceptable)

2. “cash”

3. “accounts receivable”.

In some situations, other accounts could also get affected (for example, you may want to debit certain expenses and credit certain accounts payable which are directly related to the services provided), but we believe that the above three accounts are the most directly affected by the transactions you described.