A Bank Reconciliation Included an Outstanding Check of $1,300 for the Purchase

A bank reconciliation included an outstanding check of $1,300 for the purchase of supplies. The journal entry to record this reconciling item:

A) should debit Accounts Receivable and credit Cash for $1,300.
B) should debit Cash and credit Supplies for $1,300.
C) should debit Supplies and credit Cash for $1,300.
D) is not required.