Recording supplier payment in purchases ledger control account

Steps:

• Identify transaction as bank payment of 3750 to supplier, reducing creditor balance.
• Purchases ledger control account tracks total creditors; payments debit this account.
• Corresponding entry credits bank account for cash outflow.
• No discount mentioned, so full amount 3750 debits control account.

Why B is correct:

• Bank received 3750 reflects the credit to bank in double-entry, directly tying to debit in control account per accounting equation (assets decrease offsets liability decrease).

Why the others are wrong:

• A: Incorrect; no 65 credit basis without discount details.
• C: Wrong; 65 too small for payment, reverses logic.
• D: Invalid; mixes discount and bank without control debit.

Not enough information on full transaction context. Final answer: B