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4.14 At 30 November 20X5 Jenny had a bank loan of $8, 500 and a balance of $678 in hand in her bank account.How should these amounts be recorded on Jenny's opening trial balance at 1 December 20X5?
A Debit $7 ,822
B Credit $7 ,822
C Credit $8,500 and Debit $678
D Debit $8, 500 and Credit $678
答案：C
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