Which of the following entries records the receipt of cash from clients on account?

A) Accounts Payable, debit; Fees Earned, credit
B) Accounts Receivable, debit; Fees Earned, credit
C) Accounts Receivable, debit; Cash, credit
D) Cash, debit; Accounts Receivable, credit

When cash is received from clients on account, it means that the clients are paying off their previously recorded debts. This transaction increases the company's cash balance and decreases the accounts receivable balance. Therefore, Cash should be debited (increased) and Accounts Receivable should be credited (decreased).