Merchandise bought on credit OMR 340 had been entered in the purchases journal as OMR 430. What is the correction journal entry for the above transaction?

a.

None of these.

b.

Accounts payable a/c Debit OMR 180; Purchases a/c Credit OMR 180

c.

Accounts payable a/c Debit OMR 90; Purchases a/c Credit OMR 90

d.

Purchase a/c Debit OMR 90; Accounts payable a/c Credit OMR 90