Fortuna Limited Received an Invoice for Purchases of Goods for Resale

Multiple Choice

Fortuna Limited received an invoice for purchases of goods for resale of £20,000. This invoice was debited to the salaries expense account and credited to trade payables. What is the journal entry required to correct this error of commission?

A) Debit purchases £20,000, Credit salaries £20,000.
B) Debit salaries £20,000, Credit purchases £20,000.
C) Debit trade payables £20,000, Credit salaries £20,000.
D) Debit purchases £20,000, Credit trade payables £20,000.