A restaurant purchased a new point of sale terminal by paying one-half of its cost in cash and owing the balance on account. The journal entry requires a:

a. debit to an asset and a credit to two liability accounts.

b. debit to an asset, a credit to an asset, and a credit to a liability.

c. debit to an asset, a debit to a liability, and a credit to a liability.

d. debit to two assets and a credit to a liability account.