c.)
\begin{tabular}{|l|l|l|l|}
\hline \multicolumn{2}{|c|}{\begin{tabular}{c}
Accounts \\
Receivable
\end{tabular}} & \multicolumn{3}{c|}{ Cash } \\
\hline Debits & Credits & Debits & Credits \\
\hline$\$ 275.00$ & & & $\$ 275.00$ \\
\hline & & & \\
\hline & & & \\
\hline
\end{tabular}
Cash
Debits
$275.00