Ignoring GST, What Is the Correct Entry to Record the Purchase

Multiple Choice

Ignoring GST, what is the correct entry to record the purchase of a motor vehicle for $25 000 cash?

A) Debit bank $25 000; credit motor vehicles $25 000
B) Debit motor vehicles $25 000; credit bank $25 000
C) Debit motor vehicles $25 000; credit capital $25 000
D) Debit motor vehicles $25 000; credit accounts receivable $25 000