James purchased a new computer for the company on account. The transaction will:

A. increase Computer; increase Capital.

B. decrease Cash; increase Accounts Payable.

C. decrease Cash; increase Computer.

D. increase Computer; increase Accounts Payable.

The Accounts Receivable account has total debit postings of $2,900 and credit postings of $300. The balance of the account is:

A. $800 debit.
B. $800 credit.
C. $2,600 credit.
D. $2,600 debit.