Truffles Company Paid $860 on Account to a Creditor $$\begin{array}{ll}\text {Accounts Payable }&860\\\text {Cash }&&860\\\end{array}$$

Truffles Company paid $860 on account to a creditor. The transaction was erroneously recorded as a debit to Cash of $680 and a credit to Accounts Receivable, $680. The correcting entry is

A) $$\begin{array}{ll}\text {Accounts Payable }&860\\\text {Cash }&&860\\\end{array}$$
B) $$\begin{array}{ll}\text {Accounts Receivable }&680\\\text {Cash }&&680\\\end{array}$$
C) $$\begin{array}{ll}\text {Accounts Receivable }&680\\\text { Accounts Payable}&&680\\\end{array}$$
D) $$\begin{array}{ll}\text {Accounts Receivable }&680\\\text {Accounts Payable }&860\\\text { Cash}&&1,540\\\end{array}$$