On August 13, 2018, Swell Maps Enterprises Purchased Equipment for $1,300

On August 13, 2018, Swell Maps Enterprises purchased equipment for $1,300 and supplies of $200 on account. Which of the following journal entries is recorded correctly and in the standard format? a.
$\begin{array}{ll}\text { Equipment } &1,300\\\text { Account Payable }&&1,500\\ \text { Supplies }&200 \\\end{array}$

b.
$\begin{array}{llr} \text { Equipment } &&1,300\\ \text { Supplies} &&200\\ \text { Account Payable } &1,500\end{array}$


c.
$\begin{array}{llr} \text { Account Payable} &1,500\\ \text { Equipment} &&1,300\\ \text { Supplies } &&200\end{array}$

d.
$\begin{array}{llr} \text { Equipment } &1,300\\ \text { Supplies} &200\\ \text {Account Payable } &&1,500\end{array}$