Which of the following is a correct step to take after discovering an error in the recording of a transaction?

A if the error is discovered after the entry is posted, neatly cross out the item and write the correct data above it

B if the error is discovered before the entry is posted, erase the incorrect amount and replace with the correct figure

C if the error is discovered after the entry is posted journalist and post a correctly entry

D if the error is discovered before the entry is posted amend the description of the entry to identify the error