3- At January 1, 2012, Alfa Company's accounts receivable balance was $3,600. During January, Alfa performed a credit service worth $14,400 and collected accounts receivable of $12,000. At January 31, 2012, the accounts receivable balance is O $1,200 debit. $6,000 debit O $1,200 credit. O $6,000 credit. O None of the above 4- Dan Company purchased an equipment for $5,800 cash. As a result of this event, Equity decreased by $5,800. Total assets increased by $5,800. Total assets remained unchanged. Both assets and liabilities increased by $5,800