B Sold Goods to a for $2000

B sold goods to A for $2000. A paid his account one month later. What is the correct entry in B's books to record the payment by A? Ignore GST.

A) Debit accounts receivable $2000; credit sales $2000
B) Debit bank $2000; credit accounts receivable $2000
C) Debit accounts receivable $2000; credit equity $2000
D) Debit bank $2000; credit sales $2000