Your business purchased office supplies of $2,500 on account. The journal entry to record this transaction is as follows:

Date

Accounts and Explanation

Debit

Credit

A.

	Office Supplies	2,500
	Accounts Receivable		2,500

B.

	Office Supplies	2,500
	Accounts Payable		2,500

C.

	Accounts Payable	2,500
	Office Supplies		2,500

D.

	Cash	2,500
	Accounts Payable		2,500

Which one of these is correct?