From the statement below which answer matches the statement above:

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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On April 1, 2015, PT Air Minum Kemasan sold 1500 gallons to PT Indah Catering. Selling price per gallon of Rp 20,000 including VAT. PT Indah Catering received an invoice from PT Air Minum Kemasan dated April 13, 2015 and paid it on the same day. From the statement below which answer matches the statement above:

a. PT Air Minum Kemasan records the journal dated April 1, 2015 as follows:
(D) Accounts Receivable Rp.30,000,000
(K) Sales                                                  Rp 27,272,727
(K) VAT Out                                             Rp.  2,727,273

b. PT Air Minum Kemasan recorded the journal dated April 13 2015 as follows:
(D) Bank                           Rp 30,000,000
(K) Accounts Receivable                          Rp 30,000,000

c. PT Indah Catering recorded the journal dated April 13 2015 as follows:
(D) Purchase a gallon      Rp 30,000,000
(K) Bank                                                    Rp 30,000,000

d. PT Air Minum Kemasan records the journal dated April 1, 2015 as follows:
(D) Accounts Receivable Rp. 33,000,000
(K) Sales                                                    Rp 30,000,000
(K) VAT Out                                               Rp.  3,000,000

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