Sounds Good Entertainment Acquired Office Equipment Valued at $4,000 and Office

Sounds Good Entertainment acquired office equipment valued at $4,000 and office supplies valued at $600 by paying cash of $1,300 with the balance on account.The effect of this transaction on Sounds Good Entertainment would be to

A) increase the cash account by $1,300,increase the accounts payable account by $3,300,and increase the office equipment account by $4,600.
B) increase the office equipment account by $4,600,decrease the cash account by $1,300,and decrease the accounts payable account by $3,300.
C) decrease the cash account by $1,300,increase the accounts payable account by $3,300,increase the office equipment account by $4,000,and increase the office supplies by $600.
D) increase the cash account by $1,300,increase the capital account by $3,300,decrease the equipment account by $4,000,and increase the office supplies account by $600.
E) increase the office supplies account by $600,decrease the office equipment account by $4,000,increase the accounts payable account by $4,000,and decrease the cash account by $600.