Mocha Coffee Shop has asked the accountant to keep track of the purchases for beverage, food, and retail items. The accountant has implemented a purchases journal. Which of the following columns should be included in the new purchases journal?

a$.$ Accounts Payable Dr$.,$ Other Accounts Dr$.,$ Beverage Supplies Cr$.,$ Food Supplies Cr$.,$ Retail Items Cr$.$

b$.$ Accounts Payable Cr$.,$ Beverage Supplies Dr$.,$ Food Supplies Dr$.,$ Retail Items Dr$.,$ Other Accounts Dr$.$

c$.$ Beverage Supplies Dr$.,$ Food Supplies Dr$.,$ Retail Items Dr$.,$ Other Accounts Dr$.,$ Cash Cr$.$

d$.$ Beverage Supplies Dr$.,$ Food Supplies Dr$.,$ Retail Items Dr$.,$ Other Accounts Cr$.,$ Accounts Payable Dr$.$