Sunset Tours has a \($3,500\) account receivable from the Del Mar Rotary. On January 20, the Rotary makes a partial pay- ment of \($2,100\) to Sunset Tours. The journal entry made on January 20 by Sunset Tours to record this transaction includes:

a. A debit to the Cash Received account of $2,100.

b. A credit to the Accounts Receivable account of $2,100.

c. A debit to the Cash account of $1,400.

d. A debit to the Accounts Receivable account of $1,400.