The legal firm, SA Attorneys is registered as a VAT vendor. On 27 March 2022, the partners approved the sponsorship of the tuition fees of a newly registered legal student from a rural area. An amount of R6 900 for the first semester tuition fees was paid to SA University via an EFT. The above transaction will be entered in the ... as a book of first entry.Select one:a.trust cash receipts journalb.business cash payments journalc.business cash receipts journald.general journal