Tin Co purchases $250 worth of metal from Steel Co. Tin Co agrees to pay Steel Co in 60 days time.What is the double entry to record the purchase in Steel Co’s books?

A、Debit sales $250, credit receivables $250 ;
B、Debit purchases $250, credit payables $250;
C、 Debit receivables $250, credit sales $250;
D、Debit payables $250, credit purchases $250