ABC Co. Ltd. has a $3 500 account receivable from XYZ Store. On March 20, XYZ makes a partial payment of $2 100 to ABC.The journal entry made on March 20 by ABC 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 $2100 C.a debit to the Cash account of $1 400 D.a debit to the Accounts Receivable account of $1 400