TAR Islamic Bank made a five-year-long Musharakah investment on January 12, 2023. The total Musharakah investment capital provided by the bank was SAR 100,000. On liquidation, only USD 80,000 could be recovered. The loss was due to normal business factors. How will the bank recognise the transaction at the time of liquidation of Musharakah contract?

a. Debit: Cash = SAR 100,000 Credit: Musharakah Capital = SAR100,000

b. Debit: Cash = SAR 80,000, Musharakah Loss = SAR 20,000 Credit: Musharakah Capital = SAR 100,000

c. Debit: Cash = SAR 100,000, Musharakah Receivable = SAR 20,000 Credit: Musharakah Capital = SAR 100,000

d. Debit: Cash = SAR 80,000, Credit: Musharakah Capital = SAR 80,000