A Business Purchased $200 of Supplies on Account 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 account 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 reflect the posting of this transaction?

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