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A company’s trial balance totals were:
Debit             $387,642
Credit            $379,511
A suspense account was opened for the difference.
Which ONE of the following errors would have the effect of reducing the difference when corrected?
A The petty cash balance of $500 has been omitted from the trial balance
B $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to Rent
   account
C No entry has been made in the records for a cash sale of $2,500
D $3,000 paid for repairs to plant has been debited to the plant asset account.

B