If a Hotel Buys $800 of Wine on 30 Days

If a hotel buys $800 of wine on 30 days credit in July, the following would occur:

A) In July expenses would increase by $800 and accounts payable would increase by $800.
B) In July expenses would increase by $800 and the hotel's bank account would decrease by $800.
C) In July wine inventory would increase by $800 and the hotel's bank account would decrease by $800.
D) In July cost of wine sales would increase by $800 and accounts payable would increase by $800.
E) In July wine inventory would be increased by $800 and accounts payable would be increased by $800.