A company’s trial balance failed to agree, the totals being:

Debit                               $815,602
Credit                              $808,420

Which one of the following errors could fully account for the difference?

A    The omission from the trial balance of the balance on the insurance expense account $7,182 debit
B     Discount allowed $3,591 debited in error to the discount received account
C     No entries made in the records for cash sales totalling $7,182
D     The returns outwards total of $3,591 was included in the trial balance as a debit balance

D