On February 1, Potter Company Paid $£ 900$ For Advertisements to Run During the Month of February

On February 1, Potter Company paid $£ 900$ for advertisements to run during the month of February. This transaction will

A) decrease Cash and increase Advertising Expense by $?900$ .
B) increase Advertiing Expense and increase Accounts Payable by ?900 .
C) decrease Accounts payable and decrease Cash by $? 900$ .
D) decrease Cash and decrease Advertising Expense by $? 900$ .