In March, Imtiaz Limited Made Payments of Cash from the Bank

In March, Imtiaz Limited made payments of cash from the bank to trade payables for purchases of raw materials of £90,000. The company's suppliers charge VAT of 20% on all raw materials supplied. What is the correct double entry to record this payment of cash to trade payables?

A) Debit cash £90,000, Credit purchases £75,000, Credit VAT £15,000.
B) Debit trade payables control account £90,000, Credit purchases £75,000, Credit VAT £15,000.
C) Debit cash £90,000, Credit trade payables control account £90,000.
D) Debit trade payables control account £90,000, Credit cash £90,000.