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Joe, a hairdresser, cut the hair of four school students and received $44 including GST. What would the general journal entry be to record this?
a. Dr Cash at bank $44; Cr Service Revenue $44
b. Dr Service Revenue $40 and Cr GST control $4 ; Cr Cash at bank $44
c. Dr Cash at bank $40; Cr Service Revenue $40
d. Dr Accounts receivable $44; Cr Service Revenue $40 and Cr GST control $4
e. Dr Cash at bank $44; Cr Service Revenue $40 and Cr GST control $4
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