The correct correcting entry that you should record would be:
B. Accounts Payable 54
Office Expense 54
How to correct the entry ?
The entry on October 11 correctly recorded the payment of $82, but it did not correct the original error. As a result, the accounts payable ledger still shows a balance of $28, and the office expense ledger shows a balance of $82.
The correcting entry reverses the incorrect entry on September 1, effectively correcting the error. The debit to Accounts Payable reduces the balance to the correct amount of $28, and the credit to Office Expense reduces the balance to the correct amount of $82.
The full question is:
On September 1, your firm incurs a routine $82 expense, mistakenly recording it as follows:
Office Expense 28
Accounts Payable 28
On October 11 of the same year, your firm pays the $82 and records it as follows:
Office Expense 82
Cash 82
What correcting entry should you prepare?
Office Expense 54
Accounts Payable 54
Accounts Payable 54
Office Expense 54
Accounts Payable 28
Office Expense 28
No entry is needed