Clean123 Inc. purchased 20 industrial floor cleaners for $200 each. It pays 50% of its purchase with cash and puts the rest on credit. How will this transaction be recorded assuming the company uses a perpetual system?

A. Service equipment debit 4000; cash credit 200; accounts payable credit 200

B. Service equipment debit 4000; cash credit 400; accounts payable credit 400

C. Service equipment debit 4000; cash credit 2000; accounts payable credit 2000

D. Service equipment debit 4000; cash credit 4000; accounts payable credit 4000