Sundry debtors as per Trial Balance is ` 43,000 which includes ` 2,200 due from H in respect of goods sent to him on approval basis, the cost price of which is ` 1,800. Rectification would involve:

• A. Adding ` 2,200 to closing stock
• B. Deducting ` 1,800 from closing stock and deducting ` 2,200 each from debtors and sales
• C. Adding ` 1,800 to closing stock and deducting ` 2,200 each from debtors and sales
• D. Deducting ` 1,800 from debtors