Cash stolen from branch-taking s is recorded in the Head Office books by debiting

A.

Defalcations account and crediting branch stock acccount

B.

Mark-up account and crediting branch stock account

C.

Defalcations account and crediting profit and loss 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.