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Refer to the exhibit.

Refer to the exhibit.

The trial balance of Monchu Partnership, as at 30 June 2006, has a suspense account. Subsequent investigations revealed that:

(1) A payment of £352 to Mr. Tan was posted as £325.

(2) A remittance of £450 received from Arumugam was credited to Armits accounts.

(3) Salaries of £12000 have not been posted from the cash book.

Monchu suggested the following adjustments:

The appropriate journal entries are:

A.

(a), (c) and (e) only

B.

(b), (d) and (f) only

C.

(b) and (f) only

D.

(b), (e) and (f) only

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