Answer :
Answer:
The answer is: A) debit Cash, $820; credit Accounts Receivable, $820.
Explanation:
The records should have been:
Cr Cash account 820
Dr Accounts Receivable account 820
Both accounts receivable and cash are assets;
- when assets increase, they should be debited (the check increased cash, so cash was debited)
- when assets decrease, they should be credited (a client paid a loan, so accounts receivable decreased)