Black Systems sold and delivered modems to White Computers for $330,000 to be paid by White in three equal installments over the next three months. The journal entry made by Black Systems to record this transac-tion will include:

A. A debit to Accounts Receivable for $330,000.

B. A debit to Cash for $330,000.

C. A debit to Sales Revenue for $330,000.

D. A debit to Accounts Receivable for $110,000.