On 20 June Yin Repaired Yan's Computer and Charged Her

On 20 June Yin repaired Yan's computer and charged her $660 cash including GST.The general journal entry to record the transaction is: a. $\begin{array}{cr}&\$ & \$ \\&\mathrm{DR} & \mathrm{CR}\\\text { Cash at bank } & 660 \\\text { GST Collections } && 60 \\\text { Income from repairs } &&600\end{array}$

b. $\begin{array}{lr}\text { Cash at bank } & 600 \\\text { GST Collections } & 60 \\\text { Income from repairs } &&660\end{array}$

c. $\begin{array}{l}\text { Cash at bank } &660\\\text { GST Outlays } & &60 \\\text { Income from repairs } & &600\end{array}$

d. $\text { None of the above }$