A construction company sold a flat built by itself for 400.000 $, excluding VAT. He received 30% of his money in cash from his bank account, and the remainder was paid in equal installments of 40 months and received bonds. Since the transaction date is 10.07.2018, which accounts will be affected by this transaction? A. 600 +, 191 +, 102 +, 320 +, 420 + B. 600 +, 391 +, 102 -, 321 -, 421 - C. 600 +, 391 +, 102 +, 121 +, 221 + D. 600 +, 391 +, 102 +, 321 +, 421 + E. 600 +, 391 +, 102 +, 121 -, 221 -