Discount on issue of shares not written of is shown separately in Balance sheet under the head_____________

Discount on issue of shares not written of is shown separately in Bala

1.	Discount on issue of shares not written of is shown separately in Balance sheet under the head_____________
A.	Miscellaneous expenditure
B.	Preliminary expanses
C.	Current assets
D.	none
Answer» B. Preliminary expanses