Kash Company is reviewing its December 31, 2020 unadjusted trial balance and determines that a sale in the amount of $15,000 had been incorrectly recorded as a debit to sales and a credit to accounts receivables. The correcting journal entry at December 31, 2020 is:

Debit accounts receivables and credit sales $30,000

Debit accounts receivables and credit retained earnings $30,000

Debit retained earnings and credit sales $15,000

Debit accounts receivables and credit sales $15,000