The Accountant at Fog Company Recorded the Purchase of $600

Multiple Choice

The accountant at Fog Company recorded the purchase of $600 of supplies for cash as a debit to Supplies for $600 and a credit to Accounts Payable for $600.
Determine the effect of this error on the accounting equation of Fog Company.

A) Total Equity would be overstated by $600
B) Total Liabilities will be understated by $600
C) Total Assets would be overstated by $600
D) Total Equity would be understated by $600