1Which of the following are correct?
Accounts To record Entry in the account
(i) Assets an increase Debit
a decrease Credit
(ii) Capital an increase Debit
(iii) Liabilities an increase Credit
a decrease Debit
(A) (i) and (ii)
(B) (ii) and (iii)
(C) (i) and (iii)
(D) (i), (ii) and (iii)
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