12. The following transactions have been journalized and posted to the proper accounts. March is the first month of business operations. Mar. 1 The business received $10,000 cash and issued common stock to stockholders. Mar. 2 Paid the first month's rent of $800. Mar. 3 Purchased equipment by paying $4,000 cash and executing a note payable for $5,000. Mar. 4 Purchased office supplies for S700 cash. Mar. 5 Billed a client for $14,000 of design services completed. Mar. 6 Received $6,000 on account for the services previously recorded. What is the ending balance in the Service Revenue account? A) $16,000 B) S10,000 C) $14.000 D) $6,000