9,600 (Accounts Receivable)
Here is a summary.
Cash, an individual asset account, increases.
Accounts Receivable, an individual asset account, decreases.
No individual liability accounts are affected.
Owner's Equity is not affected.
Effects of a transaction on assets, liabilities, and equity: Problem type 2
Mrs. Ramirez, the owner, purchases store supplies for $3,100, paying 20% of
the amount due in cash and agreeing to pay the balance at a later date.