You have agreed to keep the accounting records for a business that will pay you $800 per month, beginning on December 16. The year-end of your business is December 31, at which time you had recorded all of the necessary adjusting entries. When you receive the $800 payment on January 16 of the following year, you will record the entry as:

A.

Dr. Cash 400 ; Cr. Accounts Receivable 400

B.

Dr. Cash 800 ; Cr. Service Sales 800

C.

Dr. Cash 800 ; Cr. Account Receivable 400 Service Sales 400

D.

Dr. Accounts Receivable 800; Cr. Service Sales 400 Cash 400