The Bookkeeper Recorded a Payment on Account as $120 Instead

Multiple Choice

The bookkeeper recorded a payment on account as $120 instead of the correct amount of $210.What journal entry is required?

A) Debit Accounts Payable for $210 and credit Cash for $210.
B) Debit Accounts Receivable for $210 and credit Cash for $210.
C) Debit Accounts Payable for $90 and credit Cash for $90.
D) Debit Cash for $90 and credit Accounts Payable for $90.