The journal entry to record the purchase of equipment for a $300 cash down payment and a balance of $800 due in 30 days would include

a debit to Equipment for $300 and a credit to Accounts Payable for $800.

• a debit to Equipment for $1,100, a credit to Cash for $300, and a credit to Accounts Payable for $800.

• a debit to Equipment for $300 and a credit to Cash for $300.

• debit to Equipment for $1,100 and a credit to Cash for $1,100.