On January $4,$ ABC Company paid its social media consultant $$500$ for the current month's services. The entry to record the payment will include

A$)$ a debit to Prepaid Advertising and a credit to Accounts Payable.

B$)$ a debit to Accounts Receivable and a credit to Cash.

C$)$ a debit to Agcounts Payable and a credit to Cash.

D$)$ a debit to Advertising Expense and a credit to Cash.