Sunland Boats paid a $690 cheque to a supplier for the balance due on an account payable. The transaction was erroneously recorded as a credit to Cash of $960 and a debit to Repairs Expense of $960. The correcting entry is

a. debit Accounts Payable $690; credit Cash $690

b. debit Cash $270; debit Accounts Payable $690, credit Repairs Expense $960

c. debit Accounts Payable $270; credit Cash $270

d. debit Cash $690; debit Accounts Payable $270 credit Repairs Expense $960