Panos Invested £10,000 into a Small Retail Business Which He

Panos invested £10,000 into a small retail business which he runs on his own. His profits each year are added to the balance on his capital account and he draws out money for his own personal living expenses as and when he needs to. Panos has set up a direct debit from his business bank account to pay his personal smart phone bill each month. In September, the smart phone company charged Panos' business bank account £25 for his personal smart phone usage in August. Which one of the following is the correct double entry to record this transaction in Panos books of account?

A) Debit telephone expenses £25, Credit bank account £25
B) Debit telephone expenses £25, Credit trade payables £25
C) Debit capital account £25, Credit bank account £25
D) Debit bank account £25, Credit capital account £25