X Company prepares monthly financial statements. On September 6, its accountant made an entry that resulted in a $63,000 increase in Cash and a $63,000 decrease in Accounts Receivable. Which of the following transactions is consistent with this entry? X Company

a.received $63,000 from a new investor.

b.paid $63,000 to a supplier from whom the firm had previously bought merchandise on account.

c.borrowed $63,000 from a bank and signed a note.

d.sold merchandise to customers on account for $63,000.

e.received $63,000 from a customer who had previously bought merchandise on account.

f.received $63,000 from a customer who bought merchandise with cash.