<Tr> <Th> Accounting </Th> </Tr> <Tr> <Td> <Ul> <Li> Historical cost </Li> <Li> Constant purchasing power </Li> <Li> Management </Li> <Li> Tax </Li> </Ul> </Td> </Tr> <Ul> <Li> Historical cost </Li> <Li> Constant purchasing power </Li> <Li> Management </Li> <Li> Tax </Li> </Ul> <Li> Constant purchasing power </Li>

Which of the following entries records the payment of an account payable (ap)