A trader, registered for VAT but dealing only in zero-rated goods, pays £15,040, by cheque, to acquire office equipment. He should account for it as:

(a) Debit Office equipment a/c £12,800, debit VAT account £2,240, credit Bank account £15,040

(b) Debit Office equipment a/c £12,800, credit Bank account £12,800

(c) Debit Office equipment account £15,040, credit Bank account £15,040

(d) Debit Office equipment account £15,040, credit Bank account £12,800, credit VAT a/c £2,240