[单选题]
An invoice to Radula has been entered in the sales day book as $350, when in fact the correctamount was $530. The sales day book totals have been posted for the month and thereceivables ledger entries made.Which of the following procedures should be adopted to correct the position?
A .Dr Receivables $180Cr Sales $180and reduce the balance shown as owing from Radula
B .Dr Sales $180Cr Receivables $180and reduce the balance shown as owing from Radula
C .Dr Receivables $180Cr Sales $180and increase the balance shown as owing from Radula
D .Dr Receivables $180Cr Sales $180and do not adjust the balance shown in Radula’s account
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