As of 31 October 2020, the total loan amount of a bank is 600000 OMR and this bank recognizes provisions for the first time. The rate for the provisions is 1.6 %. The bank recorded the necessary journal entry on that date. As of 31 December 2020, total loan amount increased to 800000 OMR. The rate for provisions decreased to 1.9 %. Which of the following is the correct journal entry? Select one: O a. Cash 9600 Reserves 9600 b. Deposits 15200 Cash At Central Bank 15200 5600 C. Loan Provision Expense 5600 General Provisions 5600 O d. Loan Provision Expense General Provisions 5600