The transaction would be recorded in the cash book as debit?

Ezekiel Malgwi is a retailer. He recorded sales representing 95% cash and 5% credit. He took the total cash sales of N19000 from the business tray and banked it.

A. cash and credit bank
B. bank and credit cash
C. cash and credit cash
D. bank and credit bank

Correct Answer:

Option B – bank and credit cash