Some of MAC's Pet Supplies' transactions in the month of January are as follows. Which of these transactions would be recognised as an expense in January? Explain your answer

A)Purchased a motor vehicle for $25,000 cash

B)Paid $1000 off a loan obtained in September

C)Purchased and used $50 of stationery on credit, to be paid in February

D)Paid supplier $10,000 for stock purchased on credit in November