Tanguy Ltd. entered into a contract to sell computer workstation desks to Chirico Inc. The total contract price is $50,000, and includes installation services by Tanguy. The desks would normally sell $48,000 and Tanguy would normally charge $4,000 for the installation services. The contract requires Tanguy to deliver the furniture by October 15, 2019, and complete the installation by October 28, 2019. Chirico agrees to pay $40,000 upon delivery of the furniture and $10,000 upon completion of the installation All terms of the contract were complied with by both companies. What is the amount of the account receivable that Tanguy Ltd. would record in the journal entry on October 15, 2019? Select one: O a. $4,000 O b. $6,154 Oc. $8,000 O d. $10,000