A Company Received a Bill for Newspaper Advertising Services Received

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.