On May 20th, Viva Phones Ltd purchased five Galaxy S25 Ultra smartphones from their supplier for cash at $1800 plus GST. Viva Phones Ltd follows the periodic inventory system to track its inventory. What is the correct journal entry to record this transaction in Viva Phones Ltd’s books?单项选择题

题目图片
A

DR Inventory $9000; DR GST receivable $900; CR Cash at Bank $9900;

B

DR Purchases $9000; DR GST receivable $900; CR Cash at Bank $9900

C

DR Accounts payable $9900; CR Purchases $9000; CR GST payable $900

D

DR Purchases $9000; DR GST payable $900; CR Cash at Bank $9900

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