Duffy Legal Services Purchases Office Furniture for $3,200 Cash

Duffy Legal Services purchases office furniture for $3,200 cash.How would Duffy record this transaction?

A) Office Furniture increases by $3,200 and Accounts Payable increases by $3,200.
B) Cash decreases by $3,200 and Accounts Payable increases by $3,200.
C) Cash decreases by $3,200 and Office Furniture increases by $3,200.
D) Cash decreases by $3,200 and Accounts Payable decreases by $3,200.
E) Equipment increases by $3,200 and Cash decreases by $3,200.