Duffy Company acquires a customer list for $15211 on January 1, 2024. Duffy expects the customer list to have a useful life of 5 years. Duffy's January 1, 2024 entry to record the purchase of the customer list involves a:

a.

Credit Customer List for $15211

b.

Debit Customer List for $3042

c.

Debit Cash for $3042

d.

Debit Customer List for $15211