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 。