The local government levies RO 200,000 of which it collects RO 150,000. It expects to collect the remaining RO 50,000 shortly. The taxes are unassigned as to how they may be used. Which one of the following journal entries records this transaction in the general fund?

a.

Bank Account Dr. 200,000, Tax revenue Account Dr. 200,000

b.

Bank Account Dr. 150,000, Tax receivable Account Dr. 50,000, Tax revenue Account Cr. 200,000

c.

Bank Account Dr. 150,000, Tax receivable Account Dr. 200,000

d.

Bank Account Dr. 50,000, Tax receivable Account Dr. 150,000, Tax revenue Account Cr. 200,000