Bigelow Company sells goods to its customers in December 2009 for $150,000 with payment due in January 2010. If the company receives $150,000 from its customers in January 2010, then which of the following reflects how Bigelow will record the receipt of the cash?

	a.	Debit cash for $150,000 and credit accounts receivable for $150,000.
	b.	Debit cash for $150,000 and credit sales for $150,000.
	c.	Debit accounts receivable for $150,000 and credit cash for $150,000.
	d.	Debit cash for $150,000 and credit accounts payable for $150,000.