Accounting for IGCSE & O level - Accounting Procedures (Section 1 - No. 4)

What is the accounting treatment for a cash payment to a supplier?

Debit Trade Payables, Credit Cash

Credit Trade Payables, Debit Cash

Debit Purchases, Credit Cash

Debit Cash, Credit Trade Payables

Debit Trade Payables, Credit Cash. The trade payable liability decreases, cash decreases.