题目内容（请给出正确答案）

[单选题]

The purchase of tools on account is recorded by a: （).

A.Debit to Accounts Payable and a credit to Tools.

B.Credit to Tools and a credit to Accounts Payable

C.Debit to Tools and a credit to Accounts Payable

D.Debit to Tools and a debit to Accounts Payable

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