JAMB Principles of Accounts 2012 Question 7

Ibrahim, a microbusiness operator, sold 10 bags of sugar to Jide at total cost of ₦12,000.
In the book of Ibrahim, the entry to record the transaction would be to debit

1. A.sugar account ₦12,000 and credit Jide ₦12,000
2. B.Jide ₦12,000 and credit sales account ₦12,000
3. C.Ibrahim ₦12,000 and credit Jide ₦12,000
4. D.sugar account ₦12,000 and credit Ibrahim ₦12,000.