Concept:An error of original entry occurs when a transaction is first recorded with the wrong amount.Explanation:A credit purchase of D63 from Kofi was wrongly entered as D16.This incorrect amount was used in both the debit and credit entries.So the double entry is complete, but the amount recorded is wrong.It is not an error of principle, reversal, or omission.Because the mistake happened while recording the original figures, it is an error of original entry.Answer:B. original entry.