On 1 March 2022, SA Attorneys (a registered VAT vendor and VAT is charged at 15%) received a loan of R230 000 from SA Bank Interest is charged at 8% per annum and the loan is repayable in monthly instalments of R5 000. The interest payable on the loan was already recorded on 31 March 2022. On 1 April 2022, SA Attorneys paid the first instalment with an EFT. The entry on 1 April 2022 in the book of first entry will be: Select one O a. In the bank column-R5 000; and in the Debtors column - R5 000 Ob. In the bank column-R5 000 and in the Creditors column-R5 000 Oc in the bank column-R5 000 in the VAT input column-R625; and in the Sundries column - Loan: SA Bank- R4 375 d in the bank column-RS 000; and in the Sundries column Loan: SA Bank-R5 000