1."It's driving me crazy," cried Judy, "my trial balance won't balance." Sam pulled up a chair and started checking postings against her ledger entries. "I've got it," he exclaimed suddenly, pointing to one amount. "You reversed the order of the pence, and you also reversed the order of the two digits of the pounds. So in fact you entered two-thirds of what it should be." He was right, so what was the actual amount?

The amount was £23.48

The amount was £53.46

The amount was £38.16