140. 會計人員將佣金收入$8,000,誤記租金收入,則更正分錄為 (A)借:現金$8,000,貸:佣金收入$8,000 (B)借:現金$8,000,貸:租金收入$8,000 (C)借:租金收入$8,000,貸:佣金收入$8,000 (D)借:佣金收入$8,000,貸:租金收入$8,000 。