If the individual subsidiary ledger accounts of accounts receivable and accounts payable contained the following data: cadence company - vendor - $125 credit balance franklin enterprises - customer - $75 debit balance marcelo construction - client - $375 - debit balance peyton supplies - supplier - $275 - credit balance the accounts receivable (a/r) controlling account balance and the accounts payable (a/p) controlling account balances would be:
a. a/r - $200, a/p - $650
b. a/r - $400, a/p - $450
c. a/r - $450, a/p - $400
d. a/r - $75, a/p - $775