Solarz Company's Balance Sheet on December 1, 2019, in the current asset section, shows Account Receivable balance of $17,400 and the current liabilities show Accounts Payable balance of $11,200. In the transaction register of the company, on December 30, 2019, the owner deposited (a payment received from a client on account) , for $1500.00. What journal entry is taken in regard to the deposit?