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32.4 Which one of the following journal entries is correct acording to its narrative?
Debit Credit
$ $
A Mr Smith personal account 100,000
Directors' remuneration 100,000
Bonus allocated to account of managing director (Mr Smith)
B Purchases 14,000
Wages 24,000
Repairs to buildings 38,000
Transfering cost of repairs to buildings carried out by company's own employees, using materials from inventory.
C Discounts allowed 2,800
Discounts received 2,800
Correction of error: discounts allowed total incorrectly debited to discounts received account
D Suspense account 20,000
Rent receivable 10,000
Rent payable 10,000
Correction of error: rent received credited in error to rent payable account.
答案：C
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