1. Which account is used to record a customer receiving too much change, due to an error being made by the cash register operator?
   1. Credit to cash short
   2. Debit to cash short
   3. Debit to cash over
   4. Credit to cash over

2. When a business makes a credit purchase, it records the GST portion paid as a:
   1. Current liability in GST outlays account
   2. Current asset in GST collections account
   3. Current liability in GST collections account
   4. Current asset in GST outlays account