On August 13, 2011, Merrill Enterprises Purchased Office Equipment for $1,500

On August 13, 2011, Merrill Enterprises purchased office equipment for $1,500 and office supplies of $300 on account.Which of the following journal entries is recorded correctly and in the standard format?

A) $\begin{array} { l }\text { Office Equipment }&1,500 \\ \text { Account Payable }&&1,800 \\ \text {Office Supplies }& 300\\\end{array}$

B) $\begin{array} { l }\text {Office Equipment. }&& 1,500\\ \text {Office Supplies }&&300 \\ \text {Accounts Payable }&1,800 \\\end{array}$

C) $\begin{array} { l }\text {Accounts Payable }&1,800 \\ \text { Office Equipment.}&&1,500 \\ \text {Office Supplies }&&300 \\\end{array}$

D) $\begin{array} { l }\text { Office Equipment }&1,500 \\ \text {Office Supplies }&300 \\ \text { Accounts Payable}&&1,800 \\\end{array}$