The city government incurs RO 240,000 operating expenditure, of which it pays RO 200,000. Which one of the following journal entries records this transaction in the general fund?

a.

Operating expenditure Account Dr. 40,000, Bank Account Cr. 40,000

b.

Operating expenditure Account Dr. 240,000, Loan Account Cr. 240,000

c.

Operating expenditure Account Dr. 200,000, Bank Account Cr. 40,000, Accounts payable Account Cr. 240,000

d.

Operating expenditure Account Dr. 240,000, Bank Account Cr. 200,000, Accounts payable Account Cr. 40,000