Determine net adjustments to DALMI Branch Current Account

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Question - Reviewed reciprocal accounts between DOSAN Home Office and DALMI Branch shows the following:

A. 10000 advertising expense of another branch was erroneously charged by the DOSAN Home Office to DALMI Branch.

B. DALMI recorded shipments of merchandise from DOSAN Home Office amounting to 75,000 twice.

C. DOSAN Home Office recorded cash transfer of 65,700 from DALMI Branch as coming from JIPYEONG Branch.

D. Transfer of equipment from DOSAN Home Office amounting to 53,000 was not recorded by the branch.

E. DALMI recorded a debit memo from DOSAN Home Office of 5,540 as 5,450.

Required - Determine the net adjustments to DALMI Branch Current Account and to the DOSAN Home Office Current Account?

A. DALMI 75,700 Cr DOSAN 21,910 Dr

B. DALMI 75,700 Dr DOSAN 21,910 Cr

C. DALMI 65,700 Cr DOSAN 22,000 Cr

D. DALMI 75,700 Dr DOSAN 20,910 Dr

Reference no: EM132750981

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