Our company agrees to hire a landscaping company to provide $500 in lawn services. No payment is made at the time of the agreement and no work has yet been performed by the landscaping company. The related journal entry would be: 

a. There would be no journal entry made at this time 

b. a debit to Lawn Care Expense and a credit to Accounts Payable for $500 

c. a debit to Lawn Care Expense and a credit to Cash for $500 

d. a debit to Accounts Payable