5 A business keeps a separate sales ledger. Its nominal ledger includes a sales ledger control account. Which entry corrects the nominal ledger when the sales journal is undercast? account to debit | account to credit sales suspense trade receivables sales sales suspense trade receivables D sales 6 Which statement is correct? A B The balance on the irrecoverable debts account is carried down to the next accounting period. The balance on the irrecoverable debts account is treated as an expense in the income statement. The balance on the provision for doubtful debts account is calculated before the deduction of irrecoverable debts. The balance on the provision for doubtful debts account is not included in a trial balance. C D