Frascati Limited Buys a New Van with Which to Make

Frascati Limited buys a new van with which to make deliveries in its distribution business. The cost of the van is £20,000 and the purchase of the van is made on credit with its supplier. Frascati Limited will pay for the new van 30 days after taking delivery of the vehicle. Which one of the following is the correct double entry to record this transaction in Frascati Limited's books of account?

A) Debit motor expenses £20,000, Credit bank account £20,000
B) Debit motor expenses £20,000, Credit trade payables £20,000
C) Debit motor vehicles £20,000, Credit bank account £20,000
D) Debit motor vehicles £20,000, Credit trade payables £20,000