On August 13, 2015, Swell Maps Enterprises purchased equipment for $1,300 and supplies of $200 on account. Which of the following journal entries is recorded correctly and in the standard format?

Equipment		1,300
Supplies		200
Accounts Payable	1,500

Equipment	1,300
Supplies	200
Accounts Payable		1,500

Equipment	1,300
Account Payable		1,500
Supplies	200

Accounts Payable	1,500
Equipment		1,300
Supplies		200