On January $1,$ Incredible Infants sold goods to Babies Inc. for $$1,540,$ terms $30$ days, and received payment on January $18.$ Which journal would the company use to record this transaction on the $18$th$?$

Which of the following is correct?

a$)$ sales journal

b$)$ purchases journal

c$)$ cash receipts journal

d$)$ cash disbursements journal

e$)$ general journal