Sr. Citizens recievables represents visits made by hair inc to area sr citizens centers after giving giving haircuts one day hair inc bills sr center $2500

For the general journal entry do I

Debit cash 2500
And credit sr center recievables 2500

No. You entry records the process of getting paid therefore you debited cash (increase) and credited receivable (decrease), I guess the answer for this question should record the occurrence of the service event. Dr. Receivable, Cr. Revenue, assuming collection of cash is reasonably assured.