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A Rs 7,800 deposit was entered as Rs 8,700 in a cash book showing Rs 50,000 Dr. Correct balance?

ARs 49,100
BRs 51,800
CRs 50,900
DRs 48,200
Answer & Solution
Correct answer: A. Rs 49,100
The receipt was over-recorded by Rs 900, so the balance must fall to 50,000 - 900 = 49,100.
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