Sunset Tours Has a $3,500 Account Receivable from the Del

Multiple Choice

Sunset Tours has a $3,500 account receivable from the Del Mar Rotary. On January 20, the Rotary makes a partial payment of $2,100 to Sunset Tours. The journal entry made on January 20 by Sunset Tours to record this transaction includes:

A) A debit to the Cash Received account of $2,100.
B) A credit to the Accounts Receivable account of $2,100.
C) A debit to the Cash account of $1,400.
D) A debit to the Accounts Receivable account of $1,400.