Wellstar had $$12,000$ in earned sales in Year $1,$$$8,000$ of which the company collected in cash by the end of the year. Wellstar

recorded no journal entries related to the sale in Year $1.$ The remaining $$4,000$ was collected in Year $2,$ at which point the

company recorded a journal entry debiting cash and crediting sales for $$12,000.$

The correct adjusting entry needed for Wellstar in Year $1$ will include a:

A$.$ Debit to cash of $$4,000.$

B$.$ Debit to cash of $$12,000.$

C$.$ Credit to sales of $$4,000.$

D$.$ Credit to sales of $$12,000.$