Illusions, Inc. receives payment on account from Sydney, a customer, for $1,200. The journal entry to record this would be

A. debit Accounts Receivable--Sydney $1,200, credit Sales Revenue $1,200

B. debit Cash $1,200, credit Accounts Payable--Sydney $1,200

C. debit Cash $1,200, credit Accounts Receivable--Sydney $1,200

D. debit Cost of Goods Sold $1,200, credit Cash $1,200