On June 30, 2014, Apricot Co. paid $6,100 cash for management services to be performed over a two-year period. Apricot follows a policy of recording all prepaid expenses in asset accounts at the time of cash payment. On June 30, 2014 Apricot should record:

a)	A credit to a prepaid expense for $6,100.
b)	A debit to Cash for $6,100.
c)	A credit to an expense for $6,100.
d)	A debit to an expense for $6,100.
e)	A debit to a prepaid expense for $6,100.