WAEC Financial Accounting 2009 Question 48

Use this information to answer questions 47 and 48.
Abu, a debtor to Dania, owed ¢10,500 at the start of the month. He paid cash of ¢40,005 during the month and received additional credit sales of ¢20,000.

In Dania's books, to record the payment of ¢40,005 by Abu

1. A.debit Cash Account, credit Abu's Account
2. B.debit Abu's Account credit Cash Account
3. C.debit Cash Account, credit Sales Account
4. D.debit Sales Account, credit cash Account