Dr$.$ Salor has decided to update his office while ordering medical supplies. Dr$.$ Salor bought new furniture for $$2300$ and computers for $$1600.$ He paid with cash for each item. Dr$.$ Salor has difficulty understanding where to place his debits and credits when recording an accounting entry. Review the debits and credits and choose the item that was not recorded correctly.

Account NumberDescriptionDebitCredit$$Furniture$$2300$Cash payment $(1)$$$1600$New computers$$1600$Cash Payment $(2)$$$1600$

a$.$ New computers

b$.$ Cash Payment $(2)$

c$.$ Case payment $(1)$

d$.$ Furniture