Susans Decorating Service Company began operations on April 1, 2016. The following transactions occurred during the first month of operations of the Decorating Service Company.

April 1	Received $25,000 cash from the owners in exchange for shares of common stock.
April 4	Purchased $400 of supplies on account.
April 10	Billed a client for $4,000 for services rendered and received cash immediately.
April 15	Paid salary to her employee $1,000 cash for his completed work.

Journal entry for Susans Decorating Service Company on April 1, 2016, is

Select one:

a.

Date			Debit	Credit
1-April	Accounts Payable		25,000
		Cash		25,000

b.

Date			Debit	Credit
1-April	Cash		25,000
		Common Stock		25,000

c.

Date			Debit	Credit
1-April	Cash		25,000
		Accounts Payable		25,000

d.

Date			Debit	Credit
1-April	Common Stock		25,000
		Cash		25,000