What should Cooper record on the date of the purchase?

Cooper Law Offices has the following source document from one of its suppliers:


Allen Office Supplies

Description Quantity Price per unit Total

Legal paper 100 $ 15 $ 1,500

Ink cartridge 40 $ 30 $ 1,200

$ 2,700


Invoice Number: #127874

Date of purchase: January 17, 2021

Payment due: 30 days from date of purchase


What should Cooper record on the date of the purchase?


A) Debit Cash; Credit Accounts Receivable for $2,700.

B) Debit Supplies; Credit Accounts Payable for $2,700.

C) Debit Accounts Payable; Credit Cash for $2,700.

D) Debit Accounts Receivable; Credit Sales Revenue for $2,700.


Answer: B


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