Seattle Fitness Centers have 15,000 members whose monthly dues are $200 each. The company does not send individual bills to customers, who have until the 10th day of the month following the month of service to pay their monthly dues. On December 31, 2016, the company's records show that 7,000 customers have already paid their December dues, and the payments were properly recorded. The adjusting entry to be recorded on December 31 will include: A) A debit to Accounts Receivable of $1,600,000 B) A debit to Accounts Receivable of $1,400,000 C) A credit to Membership Revenue of $1,400,000 D) A credit to Membership Revenue of $3,000,000