Journal entry to record the collection of accounts receivable

[Q1] The entity collected $9,000 from a customer who purchased the entity’s merchandise on account 10 days ago.
Prepare a journal entry to record this transaction.

[Journal Entry]

  Debit Credit
Cah 9,000  
     Accounts receivable   9,000

Debit: Increase in cash
Credit: Decrease in accounts receivable
Collection of accounts receivable decreases the balance of accounts receivable.