Can you explain why the answer is Letter D? Please ignore what is written there, thank you.

11-1: Papa Inc. of Makati opens a sales agency in Bacolod City and a working fund of P50,000 is established on imprest basis. The first payment from the fund is P5,000 for rent of the store space. What is the entry in the books of the home office to record this transaction? a. 5,000 Rent Expense- Bacolod Agency Cash 5,000 5,000 b. Bacolod Agency Cash 5,000 5,000 Rent Expense- Bacolod Agency Working Fund 5,000 (d.) No Entry. this is accorded when the working and is replenished