On October 3, Ken Steele, a Carpenter, Received a Cash

On October 3, Ken Steele, a carpenter, received a cash payment for services previously billed to a client. Ken paid his telephone bill, and he also bought equipment on credit. For the three transactions, at least one of the journal entries will include a

A) credit to Owner's Capital.
B) credit to Notes Payable.
C) debit to Accounts Receivable.
D) credit to Accounts Payable.