The bookkeeper received the bank statement for August after the August cash journals were totalled. On comparing it with the August cash journals the following items did not appear in the cash journals:

BANK STATEMENT FOR AUGUST 20.19
Details	Date	Debit	Credit
Deposit ............	01/08	R	R 16 720
P Lazarus.........	06/08	18 250
Stop order - Insurance K Letima .. Service fees. Interest. I Moloi . Debit order City Council	12/08 17/08 26/08 26/08 26/08 27/08	2 250 700 675 2 550	3 600 105

Additional information regarding the bank statement received on 31 August 20.19.

(a) An EFT was made directly to the bank account of a creditor, I Moloi. The amount was incorrectly entered in the cash payments journal as R765.

(b) The debit order in favour of the City Council was for the owners private water and electricity account.

(c) The R16 720 appeared in the bank reconciliation statement as at 31 July 20.19 as a deposit not yet credited by the bank.

(d) On 17 August 20.19 Ms K Letima deposited R3 600 directly into the bank account of Babu Services in full settlement of her account of R4 060.

(e) An EFT was made directly into the bank account of P Lazarus by Babu Services to pay their account.

(f) Provisional totals at 31 August 20.19 was:

	R
Cash receipts journal	55 550
Cash payments journal	44 440

Which one of the following options represents the correct cash receipts journal of Babu Services for August 20.19:

Select one:

A.

BABU SERVICES

CASH RECEIPTS JOURNAL AUGUST 20.19

Date	Details	Bank
		R
31	Subtotal	55 550
	K Letima	3 600
	Interest on bank account	105
		59 255

B.

BABU SERVICES

CASH RECEIPTS JOURNAL AUGUST 20.19

Date	Details	Bank
		R
31	Subtotal	55 550
	I Moloi (R765 R675)	90
	K Letima	3 600
	Interest on bank account	105
		59 345

C.

BABU SERVICES

CASH RECEIPTS JOURNAL AUGUST 20.19

Date	Details	Bank
		R
31	Subtotal	55 550
	K Letima	3 600
		59 150

D.

BABU SERVICES

CASH RECEIPTS JOURNAL AUGUST 20.19

Date	Details	Bank
		R
31	Subtotal	11 110
	Deposit	16 720
	K Letima	3 600
	Interest on bank account	105
		31 535

E.

BABU SERVICES

CASH RECEIPTS JOURNAL AUGUST 20.19

Date	Details	Bank
		R
31	Subtotal	55 550
	I Moloi R765 R675)	90
	K Letima	3 600
		59 240