Sunset Tours has a Rs.70,000 account receivable from Mohan. On January 20, the latter makes a partial payment of Rs.50,000 to Sunset Tours. The journal entry made on January 20 by Sunset Tours to record this transaction includes:

• A. A Credit to the cash received account of Rs.50,000
• B. A Credit to the account receivable account of Rs.50,000
• C. A Debit to the cash account of Rs.20,000
• D. A Debit to the accounts receivable account of Rs.20,000