The account below was entered in Abdul's books. Hanif account for 2020, with balance b/d $400$, purchases $250$, returns $100$, bank $392$, discount $8$, and balance c/d $150$. Which of the following statements is correct?
- AOn 1 January Abdul owed Hanif $400$.
- BOn 4 January Hanif purchased goods, $250$, from Abdul.
- COn 31 January Abdul allowed Hanif $8$ trade discount.
- DOn 31 January Hanif owed Abdul $150$.