Suvidha Enterprises issued invoices pertaining to two independent outward supplies, where in one invoice value of supply was understated by - 75,000…

Suvidha Enterprises issued invoices pertaining to two independent outward supplies, where in one invoice value of supply was understated by - 75,000 and in another invoice, value was overstated by - 45,000. Which of the following is correct in respect of document to be issued by the firm for understatement and overstatement of invoice value? (i) Debit note is to be issued for 75,000. (ii) Credit note is to be issued for 75,000. (iii) Debit note is to be issued for 45,000. (iv) Credit note is to be issued for 45,000.