Which of the following creates a transaction that affects the accrual basis income statement of Company X?

a. Company Z promises to pay Company X $10,000 for services that have not yet been performed.

b. Company X promises to perform $10,000 of services for Company Z.

c. Company Z pays $10,000 to Company X for services that have not yet been performed.

d. Company X pays $100 to acquire supplies that it will use to perform services for Company Z.

e. Company Z promises to pay Company X $10,000 for services that have been performed.