If a debtor settles her account with PQ Stores via an electronic funds transfer, answer the following questions related to five of the stages in the accounting cycle of PQ Stores.

$(6$ marks$)$

State the source document.

In which journal will the transaction be recorded?

Which two accounts in the ledger will change?

$1.$

$2.$

Which financial statement will be affected?

Which resource utilisation ratio will be affected?