Wayfarer Ltd withheld $54 000 of PAYG tax. The entry to record payment of the PAYG tax to the Tax Office is:

a.

Dr PAYG Tax payable 54 000

Cr Accounts payable 54 000

b.

Dr Cash 54 000

Cr Accounts payable 54 000

c.

Dr PAYG Tax payable 54 000

Cr Cash 54 000

d.

Dr Cash 54 000

Cr PAYG Tax payable 54 000