The following account balances are taken from the December 31, 2015, financial statements of ABZ Advertising Company. The company uses accrual basis accounting.

Advertising Revenue	$46,482
Cash	41,516
Accounts Receivable	7,296
Interest Expense	2,299
Accounts Payable	5,000
Operating Expenses	37,460
Unearned Revenue	1,178
Equipment	18,048
Income Tax Expense	2,326

The following activities occurred in 2016: 1. Performed advertising services on account, $55,000. 2. Received cash payments on account, $10,400. 3. Received deposits from customers for advertising services to be performed in 2017, $2,500. 4. Made payments to suppliers on account, $5,000. 5. Incurred $45,000 of operating expenses; $39,000 was paid in cash and $6,000 was on account and unpaid as of the end of the year.

Use the information above to answer the following question. Which of the following is the journal entry that will be used to record activity #4?

A) Debit Accounts Payable and credit Operating Expense for $5,000

B) Debit Operating Expense and credit Cash for $5,000

C) Debit Cash and credit Accounts Payable for $5,000

D) Debit Accounts Payable and credit Cash for $5,000