25. A. When money is paid out through the bank account to pay the outstanding telephone bill, what are the accounts that should be reflected, Debit Telephone account and Credit Bank account Debit Bank account and Credit Telephone account C. Debit Cash account and Credit Telephone account Debit Telephone account and Credit Cash account B D. 26. A If goods are sold by cash to customer, the double entry transactions are, Debit Cash account and Credit Sales account Debit Bank account and Credit Purchases account Debit Bank account and Credit Capital account D. Debit Sales account and Credit Bank account B C. 27. If goods sold to Sarah Shoe Shop by Syarikat Muzakkir are return, what are the entries in Syarikat Muzakkir's book, A. Debit Return Inwards account and Credit Sarah Shoe Shop Account B. Debit Return Outwards account and Credit Sarah Shoe Shop Debit Sarah Shoe Shop account and Credit Return Inwards Account Debit Sarah Shoe Shop and Credit Return Outwards Account C. D. 28. A If goods sold by Sarah Shoe Shop to customer Juliana are return, what are the entries in the book of Sarah Shoe Shop, Debit Return Inwards Account and Credit Farah Account B. Debit Return Outwards Account and Credit Sarah Shoe Shop Debit Farah Account and Credit Return Inwards Account D. Debit Farah Account and Credit Return Outwards Account C 29. A. All account balances are extracted to prepare a Trial Balance for the purpose of, To check total debits against total credits To check total values of the accounts C. To check number of entries To check total number of transactions. B. D