After making a sale of $3,000, where $1,200 is paid in cash and $1,800 is sold on credit, how would a company go about updating its balance sheet?

$1,800 debit in accounts receivable; $3,000 credit in retained earnings; $1,200 debit in cash

$3,000 debit in retained earnings; $1,200 credit in cash; $1,800 credit in accounts receivable

$1,800 debit in accounts payable; $1,200 debit in cash; $3,000 credit in retained earnings

$1,200 credit in cash; $1,800 credit in accounts payable; $3,000 debit in retained earnings