A Company Received a Bill for Newspaper Advertising Services Received,$400

A company received a bill for newspaper advertising services received,$400.The bill will be paid in 10 days.How would the transaction be recorded today?

A) Debit Advertising Expense $400,credit Accounts Payable $400.
B) Debit Accounts Payable $400,credit Advertising Expense $400.
C) Debit Accounts Payable $400,credit Cash $400.
D) Debit Advertising Expense $400,credit Cash $400.