On 1^st of June a Hotel Purchased a New Vacuum

On 1^st of June a hotel purchased a new vacuum cleaner for $12,000. It paid $8,000 in cash and the vacuum cleaner supplier extended 30 days credit for the balance. Which of the following is the accounting entry to record the 1^st June transaction?

A) Debit cleaning equipment $12,000, credit cash $12,000.
B) Debit cleaning equipment $8,000, credit cash $8,000.
C) Debit cleaning equipment $12,000, credit cash $8,000, credit accounts receivable $4,000.
D) Debit cleaning equipment $12,000, credit cash $8,000, credit accounts payable $4,000.
E) None of the above.