What is the financial Statement Impact of the following transaction: CR Account Accounts Payable Cash DR 3,500 3,500 SE R A E NI CF 3,500 3,500 Option A 3,500 - 3,500 NI A SE L R CF E - 3,500 - FA 3,500 Option B - 3,500 . 3,500 E SE R NI CF Option C - 3,500 -3,500 A L SE R E NI CF WS - FA Option D - 3,500 - 3,500 Option E None of the above