Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 45 - No. 17)

What is the journal entry when a customer pays off their accounts receivable?

Debit Cash; Credit Sales Revenue

Debit Cash; Credit Accounts Receivable

Debit Accounts Receivable; Credit Cash

Debit Sales Revenue; Credit Cash

This transaction increases the cash (debit) and decreases the Accounts Receivable.