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i Deducted the smaller side figure from the big... - JAMB Accounting 2011 Question

i) Deducted the smaller side figure from the bigger side figure .
ii) Add up both side
iii)Take the difference to the smaller and add to the smaller figure

The correct procedure for balancing account is?
A
ii, i and iii
B
i, iii and ii
C
ii, iii and i
D
i, ii and iii
correct option: b
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