If I received an invoice from a supplier. The entry made to record the receipt of the invoice was a debit to supplies expense and a credit to cash. An internal audit determined that this entry was incorrect because the invoice was never paid. Would not I record the journal entry to correct this error would be to:

A) Debit supplies expenses and a credit to Accounts payable,

B) debit to cash and a credit to accounts payable.

I chose A because I was thinking this is still an expense not paid and the accounts payable means that the account is waiting to be paid on.