每日一练F3 答案回复可见

The bookkeeper of Peri made the following mistakes:

Discount allowed $3,840 was credited to Discounts Received account.

Discount received $2,960 was debited to Discounts Allowed account.

Discounts were otherwise correctly recorded.

Which of the following journal entries will correct the errors?

                                                                                                Dr                 Cr
                                                                                                 $                   $
A     Discount allowed                                                           7,680
                      Discount received                                                               5,920
                      Suspense account                                                              1,760
B      Discount allowed                                                              880
                      Discount received                                                                  880
                      Suspense account                                                              1,760
C      Discount allowed                                                           6,800
                      Discount received                                                               6,800
D      Discount allowed                                                           3,840
                      Discount received                                                               2,960
                      Suspense account                                                                  880