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A cheque received from a debtor fro ₹ 1,032 in the column in the Cash Book . When the balance as per cash book is the starting point

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A cheque received from a debtor fro ₹ 1,032 in the column in the Cash Book . When the balance as per cash book is the starting point
A. ₹ 1,023 to be added
B. ₹ 1,032 to be subtracted
C. ₹ 9 to be subtracted
D. ₹ 1,023 to be subtracted.
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Correct Answer - C
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