Which of the these entries is wrong PURCHASES ACCOUNT \(\begin{array}{c|c} & N & & N \\ \hline \text{A. Balance b/f} & 130 & \text{E. Balance c/d} & 1,030 \...

Which of the these entries is wrong
PURCHASES ACCOUNT
\(\begin{array}{c|c} & N & & N \\ \hline \text{A. Balance b/f} & 130 & \text{E. Balance c/d} & 1,030 \\ \text{B.Furniture} & 300 & & \\ \text{C. Cash} & 200 & & \\ \text{D. T.Ramoni} & 400 & & \\ \text{Total} & 1,030 & & 1,030
\end{array}\)