Answer:
a. A debit to the Accounts Receivable account in the general ledger and a debit to the customer's account in the accounts receivable subsidiary ledger.
Explanation:
The accounting will do as follow
journal entry
account receivable 3,275 debit
sales revenue 3,275 credit
Account receivable ledger
3,275 debit
Then in the account receivable subsidiary legder's customer account it will debit his account by the same amount, in order to show his new balance.
The account receivable will keep track of all the credit sales to collect. While the subsidiary ledger will disclosure all the customers account to collect.