Ignoring GST, the Correct Entry to Record the Purchase of a Motor

Multiple Choice

Ignoring GST, the correct entry to record the purchase of a motor vehicle for $45 000 cash is:

A) DR Bank $45 000; CR Motor vehicles $45 000
B) DR Motor vehicles $45 000; CR Bank $45 000
C) DR Motor vehicles $45 000; CR Equity $45 000
D) DR Motor vehicles $45 000; CR Accounts receivable $45 000