Use the following to answer the given question
DEBTORS CONTROL ACCOUNT:
\(\begin{array}{c|c} & N & N \\ \hline \text{ Balance b/d} & 8,000 & & \\ & & Bank & \text{"Y"} \\ \text{'X"} & 12,000 & Discount & 200 \\ & & \text{Balanced c/d} & 3,000\end{array}\)
The closing balance balance is a

Which of the following statements is not valid?

Carriage outwards is charged to the

Where a proprietor withdraws cash from bank for office use, the entries would be

A debit cash balance of N26,900 was brought down as N24,300. The entries necessary to correct the error are