Which of the Following Journal Entries Would Be Recorded If $$\begin{array} { | l | r | r | } \hline \text { Accounts payable } & 200 & \\\hline \text { Supplies } & & 200 \\\hline\end{array}$$

Which of the following journal entries would be recorded if a business purchased $200 of supplies on account?

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