Master Equipment has a $17,400 liability to Arrow Paint Co. When Master Equipment makes a partial payment of $7,600 on this liability, which of following occurs?

A. Retained earnings are debited $9,800.

B. The Accounts Payable account is credited $9,800.

C. The Cash account is debited $7,600.

D. The Accounts Payable account is debited $7,600.

D

Business

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