Apple Company Purchased $6,000 in Equipment, Paying $2,000 in Cash $\begin{array} { l r } \text { Cash } & \$ 8,000 \\\text { Equipment } & \$ 8,000\end{array}$

Apple Company purchased $6,000 in equipment, paying $2,000 in cash and placing the remainder on account. The accountant would record the following journal entry:

A)
$\begin{array} { l r } \text { Cash } & \$ 8,000 \\\text { Equipment } & \$ 8,000\end{array}$
B)
$\begin{array} { l r } \text { Equipment } & \$ 6,000 \\\text { Cash } & \$ 6,000\end{array}$
C)
$\begin{array} { l r } \text { Equipment } & \$ 8,000 \\\text { Accounts Payable } & \$ 8,000\end{array}$
D)
$\begin{array} { l c } \text { Equipment Expense } & \$ 8,000 \\\text { Accounts Payable } & \$ 6,000 \\\text { Cash } & \$ 2,000\end{array}$
E)
$\begin{array} { l r } \text { Equipment } & \$ 6,000 \\\text { Accounts Payable } & \$ 4,000 \\\text { Cash } & \$ 2,000\end{array}$