ABC Ltd. makes payments to its Sundry Creditors through cheques and the Cash Discount received on these payments is recorded in the Triple-columnar Cash Book. In the event of dishonour of any such cheques, the discount so received should be written back through(i) A debit to discount column of the Cash Book(ii) A credit to discount column of the Cash Book(iii) A credit to bank column of the Cash Book(iv) A debit to Discount Account through Journal Proper(v) A credit to Creditor s Account through Journal Proper

• A. Only (i) above
• B. Only (ii) above
• C. Both (i) and (iii) above
• D. Both (iv) and (v) above