On its bank reconciliation for the month of December, Pack Corp. noted that it had made an accounting error. It recorded the cash receipt from a sale to a customer as $46 instead of the actual amount of $64.

Question: In Pack Corp.'s month-end journal entry to record this reconciling item, which of the following is true?

Select one:

a. The "Accounts Receivable" account should be debited for $18.

b. The "Sales Revenue" account should be credited for $18.

c. The "Accounts Payable" account should be credited for $18.

d. The "Accounts Payable" account should be debited for $18.

e. The "Accounts Receivable" account should be credited for $18.

f. The "Sales Revenue" account should be debited for $18.