Richardson Company uses special journals. When making a credit sale of $700 to a customer, the company would record the sale by:

a. entering $700 in the Accounts Payable Credit column and $700 in the Sales Credit column of the sales journal.

b. entering $700 in the Accounts Receivable Credit column and $700 in the Sales Debit column of the sales journal.

c. entering $700 in the Accounts Receivable Debit column and $700 in the Sales Credit column of the sales journal.

d. entering $700 in the Sales Returns and Allowances Debit column and $700 in the Sales Credit column of the general journal.