A Customer Purchased Goods from DEF Pty Ltd Paying Cash

A customer purchased goods from DEF Pty Ltd paying cash of $300 and receiving 30 days credit for the balance of $400.The debit and credit entries for DEF Pty Ltd are:

A) Debit sales $700;Credit accounts receivable $400;Credit cash $300
B) Debit cash $300,Debit accounts receivable $400;Credit sales $700
C) Debit cash $300,Debit accounts payable $400;Credit sales $700
D) Debit cash $700,Debit accounts receivable $400;Credit sales $300