Final answer:
The correct answer is 'c. Inventory, Ticket EFT5' since a business records the cost of purchased goods as inventory and the EFT payment as a reduction in cash or bank balance.
Step-by-step explanation:
When a business receives a delivery of goods and pays for it via Electronic Funds Transfer (EFT), the correct accounting entry would involve recording the cost of the goods as an asset (usually inventory) and the payment made via EFT as a reduction in cash or increase in bank. Therefore, the answer to the question 'What account and ticket do we put when the fast wheel received a delivery of 5 bicycles, paid by EFT?' is c. Inventory, Ticket EFT5.
The rationale behind this is that the inventory account reflects current assets that the business holds for sale in the ordinary course of business. The use of Ticket EFT5 indicates that the payment method was an electronic funds transfer, and the '5' could be indicative of the number of bicycles or simply a transaction reference number.