In Year 9, CPAs working for Adams Accounting Services recently conducted an audit of the financial statements for Level Best Foundation Experts for the last fiscal year, Year 8. During this engagement, they discovered that an accountant working for Level Best had credited the wrong account in Year 8 when using the pulldown menus in their general ledger accounting software. They credited "Accounts payable" for $830 when they should have credited "Cash." Since Year 8 accounting records were previously closed on December 31, Year 8, how will Level Best adjust their accounting records for this error in Year 9?

a. Debit Retained earnings for $830; and Credit Accounts payable for $830

b. Debit Accounts payable for $830; and Credit Cash for $830

c. Debit Cash for $830; and Credit Accounts payable for $830 

d. Debit Comprehensive income for $830; and Credit Accounts payable for $830