A Not for profit organization gave order of a frying machine for RO 10,000 last month. Since the order was given in emergency, so the company did not create encumbrances. Today they have received their machine, got 10% discount on the price, and paid it immediately. Therefore, the transaction will be recorded as ____________.

a.

Expenditure 9,000 Cash/Bank 9,000

b.

Account Payable 9,000 Cash/Bank 9,000

c.

None of the options

d.

Expenditure 11,000 Account Payable 11,000