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