Hesson Properties, Inc -Refer to the Figure Hesson Properties,Inc $\begin{array} { l l } \text { Equipment } & 1,500 \\\text { Accounts payable } && 1,500 \end{array}$

Hesson Properties, Inc.The following transactions occurred during June:
$\begin{array}{ll}\text { June 1 } & \text { The company purchased two new maintenance carts on account at } \$ 750 \text { each. } \\&\text { Payment is due in } 30 \text { days. } \\\text { June } 8 &\text { The company accepted } \$ 500 \text { of advance payments from customers for service } \\&\text { to be provided next month. }\\\text { June } 15 & \text { The company received the utility bill for } \$ 300 \text {. Payment is due in } 30 \text { days. } \\\text { June } 20 & \text { The company billed customers } \$ 1,500 \text { for services provided. Payment is due in } \\&\text { 30 days. }\\\text { June } 30 & \text { The company received } \$ 500 \text { from customers who were billed earlier. }\end{array}$
-Refer to the figure Hesson Properties,Inc.Which journal entry is required to record the purchase of the carts?

A)
$\begin{array} { l l } \text { Equipment } & 1,500 \\\text { Accounts payable } && 1,500 \end{array}$
B)
$\begin{array} { c c c } \text { Equipment }& 1,500 \\\text { Cash } & & 1,500\end{array}$
C)
C $\begin{array} { l } \text { Cash } &1,500\\\text { Equipment }&&1,500\end{array}$
D)
$\begin{array}{llr} \text { Accounts payable} &1,500\\ \text { Equipment} &&1,500\\\end{array}$