12. On September 1, your firm incurs a routine $82 expense, mistakenly recording it as follows: Office Expense 28 Accounts Payable 28 On October 11 of the same year, your firm pays the $82 and records it as follows: Office Expense 82 Cash 82 What correcting entry should you prepare?

Office Expense 54 Accounts Payable 54

Accounts Payable 54 Office Expense 54

Accounts Payable 28 Office Expense 28

No entry is needed