Some of MAC's transactions during the month of January are as follows. Which transaction, if any, is recognised as an expense for the month of January?

a.Paid $10 000 off a loan obtained during December

b.Paid a supplier $200 for goods purchased on credit in November

c.Purchased stationery to the value of $125 on credit, to be paid for in February

d.Purchased a motor vehicle for $25 000 cash