An entry to record a sale on account could include which of the following choices (please note that the below choices may or may not include the whole journal entry):

(a)	Debit	Credit
Sales revenue	No	Yes
Cash	Yes	No

(b)	Debit	Credit
Accounts receivable	Yes	No
Sales revenue	Yes	No

(c)	Debit	Credit
Cash	No	No
Accounts receivable	Yes	No

(d)	Debit	Credit
Cash	Yes	No
Sales revenue	No	Yes