7. B. Darin Company bought land at a cost of $15,000 and planned to use it to construct a new stora acility on the property. A short time later, the company changed its plans and sold the property to S. Dee Company for $15,000. S. Dee Company promised to pay cash in 60 days Which of the following would be part of the journal entry by B. Darin Company to record the sale of th property? A. Credit Accounts receivable B. Debit Cash C. Credit Land D. Debit Accounts payable