Problem: Lenore Grunweld - Transaction Recording and Reporting: (d) Journal Entry for Discharging GST Liability: Recall the accumulated GST payable amount from your trial balance. Debit "GST Payable" for that amount. Credit "Cash at bank" if cash payment is made, or "Accounts Payable" if a credit note is issued to the tax office. (e) Revised Trial Balance: Update the balances of "GST Payable" and the affected account (Cash at bank or Accounts Payable) based on the journal entry in (d). Ensure the revised trial balance still maintains balance sheet and income/expense equilibrium.