A business paid $2,800 on account. The journal entry would:

A.

debit Cash for $2,800

and credit Accounts Payable for $2,800.

B.

debit Cash for $2,800

and credit Retained Earnings for $2,800.

C.

debit Accounts Payable for $2,800

and credit Cash for $2,800.

D.

debit Accounts Receivable $2,800

and credit Revenue for $2,800.