Green Systems sold and delivered modems to Blue Computers for $660,000 to be paid by Blue in three equal installments over the next three months. The journal entry made by Blue Computers to record the last of the three installment payments will include:

A debit of $220,000 to Modem Expense. A debit of $220,000 to Accounts Receivable. A debit of $220,000 to Cash. A debit of $220,000 to Accounts Payable. Which is correct