To account for $1,750 in fees from parents earned in the first six months of operations, but collected in the second six months. What is the journal entry? Should I debit Cash & credit Revenue?

to account for the fees earned, but not yet paid you debit Accounts Receivable for the amount earned, and Credit Service Fees Earned for the amount.

When the fees are paid you Debit Cash for the amount received, and Credit Accounts Receivable for the amount.