Salalah water service unit was established to provide water services. It accounts for its operations in a single enterprise fund during the year it engaged in the following transaction. you are required to identify appropriate journal entries for the following transaction. The Salalah water service unit billed its customer OMR 40,000, of which it collected OMR 29,000.

a-Dr: Cash OMR 29,000, Dr: Accounts receivable OMR 11,000 and Cr: Sale of water services OMR 40,000

b-Dr: Accounts receivable OMR 29,000, Dr: Cash OMR 11,000 and Cr: Sale of water services OMR 40,000

c-Dr: Account receivable OMR 40,000 and Cr: Sale of water services OMR 40,000

d-Dr: Cash OMR 40,000 and Cr: Sale of water services OMR 40,000