A telephone bill for £3,290 (inclusive of VAT) remaining unpaid should be accounted for as:

(a) Debit Telephone expense £2,800, debit VAT account £490, credit Bank account £3,290

(b) Debit Telephone expense £2,800, debit VAT account £490, credit Accrued expenses £3,290

(c) Debit Telephone expense £3,290, credit Accrued expenses account £3,290

(d) Debit Telephone expense £3,290, credit VAT account £490, credit Accrued expense account £2,800