The adjusted trial balance as at 30 June 2020 below has a missing account balance.

	Debit $	Credit $
Cash at Bank	72,000
Office Equipment	15,000
Accumulated Depreciation Office Equipment		3,000
Accounts Payable		5,000
Capital		80,000
Service Revenue		32,500
Depreciation Expenses	3,000
Salary Expense	18,000
	108,000	120,500

The missing account and its balance could be:

a. Accounts Receivable: Debit Balance $12,500

b. Unearned Revenue: Debit Balance $12,500

c. Supplies: Credit Balance $12,500

d. Bank Loan: Debit Balance $12,500