题目内容:
A company’s trade payables account at 30 September 20X1 is as follows:
TRADE PAYABLES ACCOUNT
$ $
Cash at bank 21,600
Balance b/d 14,000
Balance c/d 11,900
Purchases 19,500 33,500
33,500
What was the balance for trade payables in the trial balance at 1 October 20X0?
A$14,000 DR
B $14,000 CR
C$11,900 DR
D$11,900 CR
答案解析: