The balance of receivable papers in a company is 6000 dinars from the deduction expenses provision, the average time is 90 days, so the value of the deduction provision at the end of the year is 120 dinars. This means that the discount rate is

Select one:

a. 6%

b. 8%

c. 5%

d. 7%

The balance of the fund in the books of the company is 500 dinars, and the actual cash of the fund is 700 dinars, and the fund is in the custody of the owner of the company that means

Select one:

a. There is an amount of 200 dinars as a deficit of a fund borne by the company owner

b. There is an amount of 200 dinars deficit of the Fund being credited to the expenses account

c. There is an amount of 200 dinars in surplus fund to be borne by the owner of the company

d. There is an amount of 200 dinars in excess of a fund that is credited to the profits account