Option B (1 and 2 only) is correct.

The debit side discount column = discounts allowed. Correct entries: Debit discount allowed; Credit discount received. The error debited discount received instead of crediting it. Correction uses discount allowed and discount received only — no suspense needed as both sides of the trial balance are equally affected.

In Acute Pancreatitis, the inflamed pancreas causes severe epigastric pain that radiates to the back. The pain is:

• Worsened by lying supine (pancreas presses on posterior abdominal wall)
• Relieved by leaning forward or assuming knee-chest (fetal) position

The knee-chest position reduces tension on the pancreatic retroperitoneal attachments and decreases pain.

Other key nursing interventions in acute pancreatitis:

• NPO (nil per os) — rests the pancreas and stops secretion stimulation
• IV fluids (aggressive fluid resuscitation — pancreatitis causes major third spacing)
• Analgesics (IV morphine or meperidine for pain)
• NG tube if vomiting is severe
• Monitor serum amylase and lipase (lipase is more specific)

A levered firm uses debt, which creates a financial leverage effect. When a firm earns more on borrowed funds than it pays in interest, the surplus accrues to equity shareholders — amplifying returns. Return on Common Equity (ROE) $= \dfrac{\text{Net Income}}{\text{Shareholders' Equity}}$ captures this magnified return because the denominator (equity) is smaller when the firm uses debt. ROA and ROCE use total assets or capital employed (including debt) as the base, which dilutes the leverage effect.