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Oh no. I gave the wrong link. Sorry. It's supposed to be the specimen paper of 2010. No 4. Sorry.Its easy Its B...
As its an income, The closing accrual will be added with the money received i.e $17500 + $1600 = $19100
And as it is an income, outstanding income is an asset so on the debit side.
So it'll definitely be debtors as we have to take money from them... Meaning they owe it to us..
So the answer is B