Joe, a hairdresser, cut the hair of four school students and received $44 including GST. What would the general journal entry be to record this?

a. Dr Cash at bank $44; Cr Service Revenue $44

b. Dr Service Revenue $40 and Cr GST control $4 ; Cr Cash at bank $44

c. Dr Cash at bank $40; Cr Service Revenue $40

d. Dr Accounts receivable $44; Cr Service Revenue $40 and Cr GST control $4

e. Dr Cash at bank $44; Cr Service Revenue $40 and Cr GST control $4