Florings Company Purchased Merchandise Costing $900,one-Fourth of Which Was Acquired

Florings Company purchased merchandise costing $900,one-fourth of which was acquired on open account,and the rest was paid in cash.Which set of T-accounts best describes this transaction?

A) $\begin{array}{cc}\text { Cash } & \text { Accounts Payable } & \text { Merchandise Inventory } \\-----&-----&-----\\\mid 657 & \mid225 & 900 \mid\\\mid&\mid&\mid\end{array}$

B) $\begin{array}{cc}\text { Cash } & \text { Accounts Payable } & \text { Merchandise Inventory} \\-----&-----&-----\\\mid 657& 900\mid & \mid225 \\\mid&\mid&\mid\end{array}$

C) $\begin{array}{cc}\text { Cash } & \text { Accounts Receivable } & \text { Merchandise Inventory } \\-----&-----&-----\\657\mid & 225\mid & \mid900 \\\mid&\mid&\mid\end{array}$

D) $\begin{array}{cc}\text { Cash } & \text { Accounts Payable } & \text { Merchandise Inventory } \\-----&-----&-----\\657\mid & \mid 900 & 225 \mid\\\mid&\mid&\mid\end{array}$

E) $\begin{array}{cc}\text { Cash } & \text { Notes Payable } & \text { Merchandise Inventory} \\-----&-----&-----\\\mid 657 & \mid900 & 225\mid \\\mid&\mid&\mid\end{array}$