The correct procedure for balancing account is?

1. Deducted the smaller side figure from the bigger side figure.
2. Add up both side
3. Take the difference to the smaller and add to the smaller figure

A. ii, i and iii
B. i, iii and ii
C. ii, iii and i
D. i, ii and iii

Correct Answer:

Option B – i, iii and ii