The Entry to Record the Return of $300 of Supplies $\begin{array} { | c | r | r | } \hline \text { Cash } & 300 & \\\hline \text { Supplies } & & 300 \\\hline\end{array}$

Multiple Choice

The entry to record the return of $300 of supplies purchased on account would be:

A) $\begin{array} { | c | r | r | } \hline \text { Cash } & 300 & \\\hline \text { Supplies } & & 300 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Supplies } & 300 & \\\hline \text { Accounts Payable } & & 300 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 300 & \\\hline \text { Supplies } & & 300 \\\hline\end{array}$
D) $\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & 300 & \\\hline \text { Capital } & & 300 \\\hline\end{array}$