Which of the following journal entry will be recorded, if the goods are sold on credit to Mr. 'B'?  

• A. Mr. “B” / Accounts Receivable account (Dr) and Sales account (Cr)
• B. Cash account (Dr) and sales account (Cr)
• C. Sales account (Dr) and Mr. B / Accounts Receivable account (Cr)
• D. Goods Sold account (Dr) and Mr. B / Accounts Receivable account (Cr)