Mirna, Inc. receives $45,000 from a customer who was billed in the prior month when the services were performed. Which journal entry should Mirna, Inc. record?

Group of answer choices

a. DR: Accounts Receivable 45,000; CR: Cash 45,000

b. DR: Cash 45,000; CR: Accounts Receivable 45,000

c. DR: Accounts Receivable 45,000; CR: Revenue 45,000

d. DR: Asset 45,000; CR: Equity 45,000