Time left $1$:$12$:$07$

Construction Boys CC$,$ a registered VAT vendor, purchased equipment for R$92000($inclusive of $15\%$ VAT$)$ on credit from Jayzi Ltd$.$ Arrangements were made to settle the account over a six month period. Which of the following statements is correct when recording the purchase of the equipment in the accounting records of Construction Boys CC$?$

a$.$ Debit equipment account $($R$105800),$ credit VAT output $($R$13800),$ credit creditors control: Jayzi Ltd $(R92000).$

b$.$ Debit equipment account $($R$92000),$ debit VAT input $($R$13800),$ credit creditors control: Jayzi Ltd $(R105800)$

c$.$ Debit equipment account $(R80000),$ debit VAT input $($R$12000),$ credit creditors control: Jayzi Ltd $(R92000)$

d$.$ Debit equipment account $(R92000),$ credit VAT output $($R$12000),$ credit creditors control: Jayzi Ltd $(R80000)$