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Identify the longest chain containing the double bond: 5 carbons (pent), with double bond at C2 (pent-2-ene).
Number from the end that gives the double bond the lower locant. A methyl group appears at C3 and Br at C4.
IUPAC name: 4-Bromo-3-methylpent-2-ene
This is a 5-carbon chain ($n = 5$: pent) with double bond at position 2 (C2=C3), methyl at C3, and Br at C4.
A sales invoice to Jane was not recorded in any book of prime entry. Which accounts are affected?
| Option | Sales Ledger Control Account | Jane's Personal Account |
|---|---|---|
| A | No | No |
| B | No | Yes |
| C | Yes | No |
| D | Yes | Yes |
Option A is correct.
Since the invoice was never entered in any book of prime entry, no postings were made anywhere — neither the control account nor Jane's personal account is affected. This is a complete error of omission.
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