A company completed a consulting project for a client on account. The client agreed to pay $400 the following month. The journal entry to record the transactions is

a.

	Debit	Credit
Accounts Payable	$400
Accounts Receivable		$400

b.

	Debit	Credit
Cash	$400
Service Revenue		$400

c.

	Debit	Credit
Accounts Receivable	$400
Service Revenue		$400

d.

	Debit	Credit
Accounts Receivable	$400
Accounts Payable		$400