Haselhof Company Purchases Equipment for $2,400 and Supplies for $700

Haselhof Company purchases equipment for $2,400 and supplies for $700 from Behrman Co. for $3,100 cash. The journal entry for this transaction will include a

A) debit to Equipment $2,400 and a debit to Supplies Expense $700 for Behrman.
B) credit to Cash for Behrman.
C) credit to Accounts Payable for Haselhof.
D) debit to Equipment $2,400 and a debit to Supplies $700 for Haselhof.