How would the accounting equation of Boston Company be affected by the billing of a client for $10,000 of consulting work completed?

a) +$10,000 accounts receivable, -$10,000 accounts payable.

b) +$10,000 accounts receivable, +$10,000 accounts payable.

c) +$10,000 accounts receivable, +$10,000 cash.

d) +$10,000 accounts receivable, +$10,000 revenue.