When the goods are sold on credit to a buyer, the account receivable account will be

When you sell on credit, the customer owes you money. Accounts receivable (debtors) is an asset that increases. All asset increases are debited in double-entry accounting.

You credit sales account (revenue increases). Contra entry is a special cashbook transaction. “Debit and credit” doesn’t make sense for a single account.

Simple rule: Money owed TO you = debit receivables. Money owed BY you = credit payables.