Q51 What adjustments should be made in the books of the head office in branch accounts when cash are in transit

Q51 What adjustments should be made in the books of the head office in branch accounts when cash are in transit
 Dr. Cash in transit a/c and Cr. Branch Current a/c
 Dr. Branch current a/c and Cr. cash in tansit a/c
 Dr. Head office current a/c and Cr. Cash in transit a/c
 Dr cash in transit a/c and Cr. Head office current a/c

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