Mark-up on goods sent to branch offices are recorded in the books by creating

A.

Stock adjustment account debiting branch stock account

B.

Goods sent to branch account and debiting branch stock account

C.

Branch stock account and debiting stock adjustment account

D.

Cash account and crediting branch stock account

E.

Branch stock account and crediting defalcations account

Correct answer is A

No explanation has been provided for this answer.