16. On May 16, A company, providing services to B company for $10,000 cash and $60,000 on credit. On June 10, B company paid A company cash for the $60,000 credit service. The entry by A company to record the transaction on May 16 would include:

A. A credit to cash

B. A debit to Accounts payable

C. A credit to Services Revenue

D. A credit to Accounts receivable