During March,Seconds Best Company Had Cash Sales of $35,000 and Sales

During March,Seconds Best Company had cash sales of $35,000 and sales on account of $210,000.In April,payments on account totaled $175,000. The journal entry prepared by Seconds Best to record the March sales would include a debit to:

A) Cash for $35,000,debit to Accounts Receivable for $210,000,and credit to Sales Revenue for $245,000.
B) Cash for $35,000,debit to Deferred Revenue for $210,000,and credit to Sales Revenue for $245,000.
C) Cash for $35,000,debit to Accounts Payable for $210,000,and credit to Sales Revenue for $245,000.
D) Cash and credit to Sales Revenue for $35,000.