A Business Purchased $200 of Supplies on Credit and Recorded $$\begin{array} { | l | r | r | } \hline \text { Supplies } & 200 & \\\hline \text { Accounts payable } & & 200 \\\hline\end{array}$$

A business purchased $200 of supplies on credit and recorded the following journal entry: $$\begin{array} { | l | r | r | } \hline \text { Supplies } & 200 & \\\hline \text { Accounts payable } & & 200 \\\hline\end{array}$$ Which of the following sets of ledger accounts reflects the posting of this transaction?

A)
$\begin{array}{c|c}{\text { Supplies }} \\\hline &200&\end{array}\quad\quad$$\begin{array}{r|}\text { Accounts payable } &\\\hline &200\end{array}$
B)
$\begin{array}{c}\text { Supplies } \\\hline 200 \mid\end{array}$ $\begin{array}{c}\text { Accounts payable } \\\hline \quad \mid 200\end{array}$
C)
$\begin{array}{c|c}{\text { Supplies }} \\\hline 200&\end{array}\quad\quad$$\begin{array}{r|}\text { Accounts payable } &\\\hline 200\end{array}$
D)
$\begin{array}{c|c}{\text { Supplies }} \\\hline & 200\end{array}\quad\quad$$\begin{array}{r|}\text { Accounts payable } &\\\hline 200\end{array}$