Renzi's Volleyball Gym Purchased Equipment for $1,200 $$\begin{array} { | c | l | } \hline \text { Cash } & 600 \\\hline \text { Accounts Receivable } & 6000 \\\hline\end{array}$$

Renzi's Volleyball Gym purchased equipment for $1,200.It made a down payment of $600 with the remainder on account.The journal entry to record this transaction is:

A) $$\begin{array} { | c | l | } \hline \text { Cash } & 600 \\\hline \text { Accounts Receivable } & 6000 \\\hline\end{array}$$
B) $\begin{array}{|l|l|}\hline \text { Accounts Payable } & 600 \\\hline \text { Cash } & 600 \\\hline \text { Equipment } & 1,200\\ \hline \end{array}$
C) $\begin{array}{|l|r|} \hline \text { Supplies} & 1,200 \\\hline \text {Cash } & 600 \\\hline \text { Accounts Payable } & 600\\\hline\end{array}$
D) $\begin{array}{|l|lcc|} \hline\text { Equipment } &1,200 \\ \hline\text { Accounts Payable } &600\\\hline \text {Cash } &600\\\hline \end{array}$