The trial balance will show return outwards account N60. discount allowed account N100, respectively as

A. N60 credit, N100 credit
B. N60 credit, N100 debit
C. N60 debit, N100 debit
D. N61 debit, N100 credit
E. N160 credit, N60 credit

Correct Answer: Option B

B. N60 credit, N100 debit