Company X provides consulting services to Client Q in May. Company X bills Client Q in May for the agreed upon amount of $5,000. The sales invoice shows that the amount will be due in June. 14. In May, Company X records the transaction by a debit to Accounts Receivable for $5,000 and a credit to Service Revenues for $5,000. What is the effect of this entry upon the accounting equation for Company X? 15. In June, Company X receives the $5,000. What is the effect on the accounting equation and which accounts are affected at Company X? 16. What is the effect on Client Q's accounting equation in May when Client Q records the transaction as a debit to Consultant Expense for $5,000 and a credit to Accounts Payable for $5,000? 17. What is the effect on Client Q's accounting equation in June when Client Q remits the $5,000? Also, which accounts will be involved? 18. What causes owner's equity to increase?