A Review of the Accounting Records Discovered That Wages in the Amount

A review of the accounting records discovered that wages in the amount of $795 had been incorrectly recorded by debiting supplies expense in the amount of $975. Which of the following entries will correct the ledger accounts?

A) $$\begin{array} { | c | r | r | } \hline \text { Wages expense } & 795 & \\\hline \text { Cash } & 180 & \\\hline \text { Supplies expense } & & 975 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Wages expense } & 180 & \\\hline \text { Supplies expense } & & 180 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Wages expense } & 975 & \\\hline \text { Cash } & & 180 \\\hline \text { Supplies expense } & & 795 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 180 & \\\hline \text { Supplies expense } & 795 & \\\hline \text { Wages expense } & & 975 \\\hline\end{array}$$