Sven Company's general ledger includes a December entry for a $ 69 payment to a supplier that was recorded as a $ 96 debit to accounts receivable and a $ 69 credit to cash . In preparing the adjusted trial balance at December 31 , the entry to correct for this includes

a: credit to cash for $27

b . credit to accounts payable for $ 27

c. debit to accounts receivable for $96

d. debit to accounts payable for $ 69