On December 15, Jay Cleaning Co. agreed to provide Kay Co. with bimonthly cleaning services for its offices. The services will be billed to Kay Co. on the fifteenth of each month at a rate of $400. As of December 31, Jay Cleaning has provided its first cleaning of Kay's offices. The adjusting entry for Jay's Cleaning should include a o a. debit to ACcounts Receivable for $200. o b. credit to Accounts Receivable for $200. o c. debit to Accounts Receivable for $400. o d. credit to Accounting Receivable for $400.