Use the information below to Answer questions 46 and 47.
Among Limited invoiced goods at a cost of N10,000 to its Ikeja branch at a marginal of 20%. The branch later returned goods worth N1,200 at invoice price to the head office.
The profit marginal should be?

• A.debit to goods sent to branch account
• B.debit to branch stock adjustment account
• C.credit to branch adjustment account
• D.credit to branch stock adjustment account
• E.