A bank reconciliation statement included an outstanding cheque of $1,300 for the purchase of supplies. The journal entry to record this reconciling item:

Select one:

a.

should debit Cash and credit Supplies for $1,300.

b.

is not required.

c.

should debit Supplies and credit Cash for $1,300.

d.

should debit Accounts Receivable and credit Cash for $1,300.