DTKCompanyhasa£3500accountsreceivablefromGRSCompany.OnJanuary20,GRSCompanymakesapartialpaymentof£2100toDTKCompany.ThejournalentrymadeonJanuary20byDTKCompanytorecordthistransactionincludes________.
A
A debit to the cash receivable account of £2100.
B
A credit to the accounts receivable account of £2100.
C
A debit to the cash account of £1400.
D
A debit to the accounts receivable account of £1400.