Concept:Stationery bought is an expense and is recorded on the debit side of the stationery account.
When it is wrongly entered as N2000 instead of N200, it is over-debited by N1800.
To correct an over-debit, we must credit the account by the excess amount.
Explanation:Stationery bought for N200 should have been debited with N200.
It was however debited with N2000, so the debit side is too large.
The excess is
N2000−N200=N1800.
To cancel the excess on the debit side, credit the stationery account with N1800.
Therefore, the correcting entry is: credit stationery with N1800.
Answer:B. credit stationery with N1,800