36. Best Company uses accrual accounting. On January 1, 2021, Best Company purchases $800 of supplies on account. Which item below shows Best Company's required journal entry on January 1, 2021? A) Supplies Expense Accounts Payable 800 800 B) Supplies 800 Cash 800 C) Supplies 800 Accounts Payable 800 D) Supplies 800 Accounts Receivable 800