Hi Ashlie. From reading the question, I believe that the receipt of $22,400 is from a sale that was made on account. If so, since the sale occurred in November, revenue and the related accounts receivable would have been recorded in November at the time of the sale; specifically, in the form of a credit to revenue and debit to accounts receivable. In December, at the time of cash collection, the impact would be a debit to cash and a credit to accounts receivable in the amount of $22,400.
Journal entry for cash collection on December 8:
Accounts Receivable 22,400
Hope this helps!