HVAC Service
the Following Transactions Occurred During November:
Nov $\quad$

HVAC Service
The following transactions occurred during November:
Nov. 1 $\quad$ The company sent bills to clients for services provided in August in the amoun of $\$ 12,000$ .

Nov. 9 $\quad$ The company purchased office equipment of $\$ 4,000$ and office supplies of $\$ 150$ from Office Depot, receiving an invoice for $\$ 4,150$ . None of the office supplies were used during November.

Nov. 15 $\quad$ The company paid for the office furniture and supplies purchased from Office Depot.

Nov. 23 $\quad$ The company received a $\$ 350$ bill from CKRP Radio for advertising. The bill will be paid next month.

Nov. 30 $\quad$ The company paid salaries of $\$ 2.500$ to employees.
-Refer to the figure HVAC Service.The journal entry to record the bills sent to clients will include a debit of $12,000.What account will be debited?

A) service revenue
B) cash
C) accounts receivable
D) retained earnings