The journal entry to record the purchase of equipment for a $100 cash down payment and a balance of $400 due in 30 days would include
A) a debit to Equipment for $100 and a credit to Cash for $100.
B) a debit to Equipment for $500, a credit to Cash for $100, and a credit to Accounts Payable for $400.
C) a debit to Equipment for $100 and a credit to Accounts Payable for $400.
D) debit to Equipment for $500 and a credit to Cash for $500.