On September 1, 2015, Richard started a small business called "Ricky Rock Wrestling for Fun". "Ricky Rock" offers a party package designed for active kids, teen and adults that want to learn and practice wrestling activities for fun by learning how to perform headlocks, leg scissors and other tricks.

The following transaction occurred during the first month of operations, please indicate how it should be recorded as a journal entry:

September 30th: Richard promised to pay on October 6th to his parents the extra charge that comes in the insurance premium of their cars for having him as an additional driver (male under 25) $800.

Multiple choice:

A. The economic event does not need a journal entry

B. Dr. Prepaid Transportation 800 and Cr. Cash 800

C. Dr. Transportation Expense 800 and Cr. Cash 800

D. Dr. Transportation Expense 800 and Cr. Transportation Payable 800

E. None of the other journal entries are correct, it is another journal entry