1) Which of the accounts is Debit in nature? a) Trade Payables b) Trade Receivables c) Loan from Bank d) Sales Revenue e) Bank Overdraft 2) Which of the accounts is Credit in nature? a) Cash at Bank b) Cash in Hand c) Capital d) Office Equipment e) Inventory 3) Sales returns is ___________ in nature. a) Debit b) Credit 4) Which of the accounts is Debit in nature? a) Discount received b) Discount allowed c) Commission income d) Sales Revenue 5) Which of the accounts is Credit in nature? a) Drawings b) Cost of Sales c) Sales Returns d) Discount Received

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