Rockhill Industries Received Payment After the Expiration of the Discount

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

A) $3 000 will appear in the accounts receivable debit column.
B) $3 000 will appear in the sales revenue credit column.
C) $3 000 will appear in the accounts receivable credit column.
D) none of the above