1 The total of the ‘Discounts Allowed’ column in the cash book is posted to (A) The debit of the Discounts Allowed account (B) The debit of the Discounts Received account (C) The credit of the...

1 The total of the ‘Discounts Allowed’ column in the cash book is posted to

(A) The debit of the Discounts Allowed account

(B) The debit of the Discounts Received account

(C) The credit of the Discounts Allowed account

(D) The credit of the Discounts Received account.

2 Sales invoices are first entered in

(A) The cash book

(B) The purchases journal

(C) The sales account

(D) The sales journal.