Jenny bought supplies on the last day of an accounting period and made payment on the same day. The following information is extracted from the invoice:

Quantity		Description	Unit Price		Amount
12	boxes	Ink pen	$5		$60
7	boxes	Pencil	$10		$70

Which of the following is the correct treatment of this transaction in the journal?

a.A debit to Supplies for $130 and a credit to Accounts Payable for $130.

b.A debit to Supplies for $130 and a credit to Cash for $130.

c.The transaction will be recorded in the next accounting period.

d.A debit to Supplies for $15 and a credit to Cash for $15.