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1 170. 購買商品$30,000,簽發即期支票付訖,誤貸記應付票據,其改正分錄為
A 借:銀行存款$30,000,貸:應付票據$30,000
B 借:應付票據$30,000,貸:銀行存款$30,000
C 借:應付票據$30,000,貸:應付帳款$30,000
D 借:進貨$30,000,貸:銀行存款$30,000