Rockhill Industries Received Payment After the Expiration of the Discount

Multiple Choice

Rockhill Industries received payment after the expiration of the discount period from a customer who had purchased merchandise on account. The sales invoice was for $3,000, and credit terms were 3/15 n/30. The cost of the merchandise was $1,800. In the cash receipts journal:

A) $3,000 will appear in the sales revenue credit column.
B) $3,000 will appear in the accounts receivable debit column.
C) $3,000 will appear in the accounts receivable credit column.
D) $90 will appear in the sales discounts debit column.