Scott & Tim's Delivery Corporation ("S&T") is a new parcel delivery company incorporated in New York. The company has two shareholders: Scott and Tim. When they incorporated the business, Scott and Tim both purchased 100 shares of the company for a value of $20,000 each. With that money, S&T purchased a large delivery truck for $15,000. The company was also able to secure a 10 year loan of $5,000. The terms of the loan state that the principal balance ($5,000) of the loan will not be due until the 10th year. Assume that the company has not yet undertaken any other transactions. Now assume that S&T begins its operations. S&T permits buyers of its delivery service to pay after 30 days. After S&T makes a delivery, it gives the customer an invoice and expects payment in 30 days. After the first 15 days of delivery, S&T is owed $1,500 by its customers. Which of the following identifies the most likely category of S&T's balance sheet to be affected by these sales? O A accounts payable B accounts receivable o c fixed assets o D current liabilities