Which of the following transactions for Bill's Fish 'n Chips restaurant would be treated as an accounting transaction?

A) Bill distributed coupons to local hotels for 10% off and requested that the coupons be distributed to hotel guests.

B) Bill spoke to a local high school about the rewards and challenges of being an entrepreneur.

C) Bill signed an agreement with a local fisherman to purchase 20 pounds of halibut each month.

D) Bill purchased a fryer and a dishwasher, which will be paid for next month.