Assume that the chart of accounts for Roth Co includes the following accounts Cash, Accounts Receivable, Equipment Accounts Payable Sam Roth Capital Sam Roth, Drawing Fees Eamed Salary Expenses, and Utilities Expense On July 14 the company recorded jobs completed and billed to the customers for the day 39.000 Using the chart of accounts above, indicate the account that should be recorded in the Description column of the Journal item (1) as the debit account for the $9,000 amount DATE DESCRIPTION P.REE DEBIT CREDIT July 141(1) $9,000 (2) $9.000 Accounts Receivable Cash Sam Roth Capital O Fees Eamed