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Accounting p3 help needed !

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Hi everybody...
I need help for J11P31 N4 ?
Explain to me, how the answer becomes A as per the mark scheme :/
Please?
I'll be grateful! Thanks in advance!

if possible draw the accounts with good explanation and email me on [email protected]

Thanks again.
 

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Please help me with the questions i am posting koz i am having great problems in solving some questions of paper 3! Thanks!
 

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