help answer multiple-choice question with explanation, please.

X Company prepares monthly financial statements. On September 6, its accountant made an entry that resulted in a $54,000 increase in Cash and a $54,000 decrease in Accounts Receivable. Which of the following transactions is consistent with this entry? X Company borrowed $54,000 from a bank and signed a note. received $54,000 from a customer who bought merchandise with cash. received $54,000 from a customer who had previously bought merchandise on account. paid $54,000 to a supplier from whom the firm had previously bought merchandise on account. received $54,000 from a new investor. sold merchandise to customers on account for $54,000