Consider the following transaction:

A company sold merchandise costing $$9,000$ for $$20,000.$ Of the $$20,000,$ $$7,500$ was received in cash and the remainder was on account.

Which ONE of the following is necessary to record this transaction?

DEBIT to Accounts Receivable for $$20,000$

DEBIT to Sales for $$20,000$

CREDIT to Sales for $$20,000$

CREDIT to Cost of Goods Sold for $$20,000$