Since the services were already rendered, your payable amount account would increase because you still have to pay it off, and it would be "able to get payed" or "payable". This can be proven because A is talking about the money the person rendering services to you would increase, C is talking about literal paper money, and D talks about taking out money, an action that you would normally do when someone renders services and payment is required on the spot because you are able to take out only what you have in the bank.