What is the journal entry to record an invoice prior to cash received and revenues recognized?

Generally as most businesses sell goods and services on credit terms, the value of the sales invoice is debited into the customers account as a debtor and a corresponding credit entry passed to sales.

Eventually when proceeds from the sales are received in the form of cash/ bank transfer, the debtor's account is credit to cancel the initial debit for the sale and cash ledger debited with the receipt.