SAT Company paid $530 on account to a creditor. The transaction was erroneously recorded as a debit to Cash of $350 and a credit to Accounts Receivable, $350. The correcting entry is

a.

Dr. Accounts receivables $350 Cr. Cash $ 350

b.

Dr. Accounts receivable 350 , Dr. Accounts payable $530, Cr. Cash $880

c.

Dr. Accounts payable $530 Cr. Cash $530

d.

Dr. Accounts receivables $350 Cr. Accounts payable $ 350