JAMB Principles of Accounts 2003 Question 7

Use the information below to answer questions 6 and 7.
Ezekiel Malgwi is a retailer. He recorded sales representing 95% cash and 5% credit. He took the total cash sales of ₦19 000 from the business tray and banked it.
The transaction would be recorded in the cash book as debit

1. A.cash and credit bank
2. B.bank and credit cash
3. C.cash and credit cash
4. D.bank and credit bank