Use the following information to answer the given question: SALES LEDGER CONTROL ACCOUNT
\begin{array}{c|c} 1986 & & N & 1986 & & N \ \hline Jan. 1 & \text{Balance b/d} & 1,300 & Jan.1 & \text{Balance b/d} & 86 \ 31 & sales & 7,630 & & bank & 6,555 \ & \text{dishonoured cheques} & 250 & & discount& 345 \ & \text{stopped cheques} & 100 & & returns & 130 \ & \text{balance c/d} & 92 & & \text{Purchases ledger} & 360 \ & & & & \text{balance c/d} & 1,896 \ & & 9,372 & & & 9,372 \ Feb. 1 & \text{balance b/d} & 1,896 & Feb.1 & \text{balance b/d} & 92 \end{array}\begin{array}{c|c} 1986 & & N & 1986 & & N \ \hline Jan. 1 & \text{Balance b/d} & 1,300 & Jan.1 & \text{Balance b/d} & 86 \ 31 & sales & 7,630 & & bank & 6,555 \ & \text{dishonoured cheques} & 250 & & discount& 345 \ & \text{stopped cheques} & 100 & & returns & 130 \ & \text{balance c/d} & 92 & & \text{Purchases ledger} & 360 \ & & & & \text{balance c/d} & 1,896 \ & & 9,372 & & & 9,372 \ Feb. 1 & \text{balance b/d} & 1,896 & Feb.1 & \text{balance b/d} & 92 \end{array}
The balance of the provision for depreciation account is shown in the
A trial balance as a debit
B trial balance as a credit
C balance sheet as a fixed asset
D balance sheet as a ling term liability
Answer is
