A physician provides the same service to two patients with a charge of $80. One patient pays cash. The other patient has insurance coverage. Which is correct for a double entry system?
A. Two debit postings of $80 in the Cash account
B. Two credit postings of $80 in the Medical Services account
C. Two debit postings of $80 in the Medical Services account
D. One credit posting of $80 in the Cash account
Answer: B
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