If a US Firm Exports $7,000 of Goods Which Are

If a US firm exports $7,000 of goods which are to be paid for within six months,using a double-entry bookkeeping system,what entries should be made in the US balance of payments?

A) Goods export - credit of $7,000; Capital outflow - debit of $7,000
B) Accounts Receivable - debit of $7,000; Inventory - credit of $7,000
C) Goods export - debit of $7,000; Capital outflow - credit of $7,000
D) Accounts Receivable - credit of $7,000; Inventory - debit of $7,000