HealthPartners purchased office equipment at a cost of $$1,600.$ HealthPartners made a down payment of $$700$ and agreed to pay the balance within $60$ days. The correct journal entry to record this purchase would include:

Select one:

a$.$ A debit to Cash of $$1,600$

b$.$ A credit to Office Equipment of $$1,600$

c$.$ A debit to Accounts Receivable of $$700$

d$.$ A credit to Accounts Payable of $$900$

e$.$ A debit to Office Equipment of $$700$