The trial balance — practice question

The account below was shown in Eli’s ledger. Which statement is correct?

• AOn 1 June Eli was owed $220$ by Jacob.
• BOn 4 June Eli paid Jacob $210$ by cheque.
• COn 22 June Jacob sold goods to Eli for $400$.
• DOn 30 June Jacob was owed $400$ by Eli.