Bank Albilad granted loans in the amount of 30,000,000 riyals to Al Madina Company, and it cannot pay its obligations. The bank agreed to accept a property owned by the city company with a fair value of 26,000,000 riyals in exchange for the full amount of the debt. The property has a current value equal to 31000000 riyals in the books of the company. Thus the bank will register on the credit side:

(A) Receipt papers worth 31,000,000 riyals

) B(Receipt papers worth 26,000,000 riyals

(C) Receipt papers worth 30,000,000 riyals

(D) Provision for doubtful debts of 4000 riyals