When recording a sale that includes both billable amounts and add-on amounts for each product or service, which journal entry correctly reflects the use of debits and credits to show the total sum for each item?

Step 2: Identify the accounts involved. In this case, the accounts are 'Accounts Receivable' (an asset account) and 'Sales Revenue' (a revenue account). Accounts Receivable is debited because it represents the amount owed to the business by customers, and Sales Revenue is credited to record the income earned.