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Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.
Which of the following could account fully for the difference?
A    Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B   The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C   An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D   Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

D