In the first month of operations for dleton Industries, the total of the debit entries to the cash account amounted to $33,000 ($13,000 investment by the owner and revenues of $20,000). The total of the credit entries to the cash account amounted to $21,000 (purchase of equipment $8,000 and payment of expenses $13,000). At the end of the month, the cash account has a(n) Select one: a. $12,000 credit balance b. $12,000 debit balance. c. $5,000 credit balance. d. $5,000 debit balance