Payment by cheque for furniture for office use of £14,100 should be accounted for as:
(a) Debit Furniture account £14,100, credit Bank account £14,100
(b) Debit Furniture account £12,000, credit Bank account £12,000
(c) Debit Furniture account £14,100, credit Bank account £12,000, credit VAT account £2,100
(d) Debit Furniture account £12,000, debit VAT account £2,100, credit Bank account £14,100