A company purchases a computer for $10,000 and pays cash. The accountant records the computer as a $1,000 debit to Equipment and a $1,000 credit to Cash but has not yet posted it to the general ledger. To correct this mistake, the accountant should: 

Reverse the original entry by debiting Cash for $1,000 and crediting Equipment for $1,000 and posting it to the general ledger 

 Post a debit of $9,000 to Equipment and a credit to Cash for $9,000 

 Debit Equipment for an additional $9,000 

Cross out or delete the original entry and journalize a debit to Equipment for $10,000 and a credit to Cash for $10,000