The Entry to Record the Purchase of Office Supplies for $100

The entry to record the purchase of office supplies for $100 cash would be: $\begin{array}{lcc}\text { A) Office Supplies } & 100 & \\ \text { Cash } & & 100 \\ \text { B) Accounts Payable } & 100 & \\ \text { Cash } & & 100 \\ \text { C) Office Supplies } & 100 & \\ \quad \text { Accounts Payable } & & 100 \\ \text { D) Cash } & 100 & \\ & & 100\end{array}$