Trimble Graphic Design receives $1,800 from a client billed in a previous month for services provided. Which of the following general journal entries will Trimble Graphic Design make to record this transaction?

The journal entry is presented below:

Cash A/c Dr $1,800

To Accounts receivable A/c $1,800

(Being the cash is received)

Since the cash is received so we debited the cash account and there is a decrease in account receivable so this account should be credited. Both the accounts are recorded at $1,800 each.