South Attorneys instructed SA Attorneys to collect child maintenance money on behalf of a client, Mrs E North. SA Attorneys incurred the following expenses in collection the money from E North, namely tracing cost of R$300$ and sheriff cost of R$600.$ On $11$ April $2022$ the amount collected were deposited into the Trust bank account of South Attorneys. The total amount deposited was R$7500.$

Which one of the following entries are not relevant to the distribution of the original collection amount?

Select one:

a$.$

To record the fees earned by South Attorneys.

b$.$

To transfer the original collection of R$7500$ to the trust creditors account of E North.

c$.$

To credit the total expenses incurred and fees levied by SA Attorneys in respect of E North, to the latter$$s account.

d$.$

To examine the ledger accounts to ensure that they reflect the true state of affairs.