Accounting for IGCSE & O level - Accounting Procedures (Section 19 - No. 37)

What is the correct entry for the Sales commission amount of £160, which was misposted to £400?
Debit the sales commission account by £160 and credit the purchases account by £160.
Debit the sales commission account by £240 and credit the sales account by £240.
Debit the sales commission account by £400 and credit the sales account by £400.
Debit the sales account by £240 and credit the sales commission account by £240.

Explanation

The correct amount has not been recorded, the sales account has been understated, so the sales account has to be debited by £240.

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