The Bookkeeper of Fire Steel Ltd Recorded a $1564 Cheque $$\begin{array} { | c | l | l | } \hline \text { Cash } & 14,076 & \\\hline \text { Rent expense } & & 14,076 \\\hline\end{array}$$

The bookkeeper of Fire Steel Ltd recorded a $1564 cheque as $15,640 in payment of the current month's rent.Which of the following journal entries is needed to adjust for this error in the books of the company?

A) $$\begin{array} { | c | l | l | } \hline \text { Cash } & 14,076 & \\\hline \text { Rent expense } & & 14,076 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Cash } & 14,076 & \\\hline \text { Sales revenue } & & 14,076 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Booking error } & 1564 & \\\hline \text { Cash } & & 1564 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | l | } \hline \text { Rent expense } & 15,640 & \\\hline \text { Cash } & & 15,640 \\\hline\end{array}$$