852 A firm has total book debts of Rs.2 lac. It has to keep provision of 3% on these book debts which it already has. It writes off a debtor of Rs.4000. What will be amount of additional provision to be pro- vided after the write off to maintain 3% balance in the provision account: A. 4680 B. 4280 C. 4000 D. 3880 853 Wages paid for installation of machinery Rs.300 have been paid to the debit of wages account. What type of error has taken place and what jour- nal entry will be passed to remove the error. A. error of commission, debit machinery account and credit wages account B. compensating error, debit machinery account and credit wages account C. error of principle, debit machinery account and credit wages account D. clerical error, debit wages account and credit ma- chinery account