Bank balance on bank statement is 10.100 TL and bank account ledger is 10.000 TL. The difference arose of 500 TL interest revenue and a 400 TL service charge. Which entry is made?

a.

500 debit to 102-Bank and credit to 642-Interest revenue; 400 TL debit to 770-GAE and credit to 102-Bank

b.

100 debit to 102-Bank and credit to 642-Interest revenue

c.

500 debit to 642-Interest revenue and credit to 102-Bank ; 400 TL debit to 102-Bank and credit to 770-GAE

d.

500 debit to 102-Bank and credit to 642-Interest revenue; 400 TL debit to 780-Financing Expense and credit to 102-Bank