The correct entries to record goods transferred to branch from head office is to debit?

The correct entries to record goods transferred to branch from head office is to debit?

A branch stock account and credit goods sent to branch account
B branch supplies account and credit branch stock account
C branch stock account and credit purchases account
D goods sent to branch account and credit branch stock account

jamb 2011 accounting

The correct answer is A. branch stock account and credit goods sent to branch account

No explanation given

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