Concept:An under-invoice means the buyer was charged too little, so the seller collects the difference using a debit note.Explanation:Actual value of the noodles = \#2,000Invoiced amount = \#200Difference = \#2,000 − \#200 = \#1,800Since the buyer was undercharged, the seller should issue a debit note for \#1,800.Answer:D. a debit note for \#1,800