At the End of the Quarter, Company 21 Had a Balance

Multiple Choice

At the end of the quarter, Company 21 had a balance of $ 20,000 in their HST Recoverable account and $ 24,000 in HST Payable. The entry to record the quarterly remittance would be

A) Dr. HST Recoverable $ 20,000, Dr. Cash $ 4,000, Cr. HST Payable $ 24,000.
B) Dr. HST Payable $ 24,000 Cr. HST Recoverable $ 20,000, Cr. Cash $ 4,000.
C) Dr. HST Payable $ 4,000, Cr. Cash $ 4,000.
D) Dr. HST Recoverable $ 4,000, Cr. Cash $ 4,000.