The company A ehf. signed an agreement with D ehf. on 1 December. on the sale of equipment for ISK 15 million. kr. The agreement stipulates that D ehf. pay 20% of the contract price upon signing and that A ehf. delivered the equipment on 15 January. Upon delivery of D ehf. to pay the balance. A ehf. moves 1 December ... a. ISK 3,000,000 per bank (debit), ISK 12,000,000. on trade receivables (debit) and ISK 15,000,000. on income (credit) b. 3,000,000 kr. per bank (debit) and 3,000,000 on pre-collected income (credit) c. 15,000,000 kr. on trade receivables (debit) and ISK 15,000,000. on income (credit) d. 15,000,000 kr. on income (debit), ISK 12,000,000. on trade receivables (credit) and ISK 3,000,000. on pre-collected income (credit)