A supplier sold inventory to Bikes & Autos Pty Ltd valued at $9000. Bikes & Autos Pty Ltd paid half in cash and received 30 days credit for the balance owing. The debit and credit entries for Bikes & Autos Pty Ltd are:

a. debit inventory $9000; credit accounts payable $4500, credit cash $4500.

b. debit cash $4500, debit accounts receivable $4500; credit inventory $9000.

c. debit accounts payable $4500, debit cash $4500; credit inventory $9000.

d. debit cash $9000; credit accounts receivable $4500, credit sales $4500.