What would be the appropriate account code for the debit side of the journal entry when cash is received from Sydney Doctors’ Group to Melbourne Sales on the trade receivable that was recorded for a purchase of blood pressure devices? See Figure 6.4.

a. 04-3100-4400-10200

b. 03-3100-4400-10400

c. 03-3200-4400-10400

d. 3300-3100-4400-03 LO1.