Which of the following is an INCORRECT pair, in the context of the Adjustment Account given in General Ledger under self-balancing ledger system?

A

Provision for bad debts - appear on credit side of debtors ledgers adjustment account

B

Bad debts - appear on credit side of debtors ledgers adjustment account

C

Bills payable dishonored - appear on credit side of creditors ledgers adjustment account

D

Interest debited to a customer - appear on debit side of debtors ledgers adjustment account