The Accountant at Befuddled Company Recorded the Purchase of $1,800

Multiple Choice

The accountant at Befuddled Company recorded the purchase of $1,800 of supplies for cash as a debit to Supplies for $1,800 and a credit to Accounts Payable for $1,800.
Determine the effect of this error on the accounting equation of Befuddled Company.

A) Total Equity would be understated by $1,800
B) Total Equity would be overstated by $1,800
C) Total Liabilities would be understated by $1,800
D) Total Assets would be overstated by $1,800