Dubai City has established an agency fund to account for employees share of health insurance, which is deducted from the employees monthly salary and then forwarded to the insurance company on a quarterly basis. For this purpose, a total of OMR 14,000 was deducted from the employees salary, and OMR 10,000 was paid to the insurance company in 2019. The remaining OMR 4,000 will be paid to the insurance company in the first quarter of 2020. Considering the above information of Dubai city agency fund, the appropriate journal entry to record paid liability to the insurance company for employees share of insurance cost:

a-Dr: Due to insurance company OMR 14,000 and Cr: Cash OMR 14,000

b-Dr: Due to insurance company OMR 10,000 and Cr: Accounts payable OMR 10,000

c-Dr: Due to insurance company OMR 10,000 and Cr: Cash OMR 10,000

d-Dr: Due to insurance company OMR 10,000 and Cr: Accounts payable OMR 10,000