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| A company has prepared draft accounts for the year ended 31 March 20X9 incorporating the managing director's bonus of 4% of net profit. It has now been discovered that the draft accounts omitted trade discounts allowed to customers of $100, cash discounts allowed from suppliers of $400 and a rent prepayment of $200. What is the adjustment required to the income statement in respect of these errors? A $480 Cr B $680 Cr C $500 Cr D $630 Cr |