When reviewing the financials of Western Wear, you notice the following transaction has taken place. Cash has been debited $400,000 and Accounts Receivable has been credited $400,000. Which of the following actions would justify the transaction?

a. Inventory is acquired on credit (accounts payable) in the amount of $400,000.

b. Accounts Receivable are collected in the amount of $400,000.

c. A building the company owns depreciated in value $400,000.

d. Cash dividends are paid to stock-holders in the amount of $400,000.