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The debit side of a trial balance totals $800 more than the credit side.

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

A   $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset
     account.
B   Discount received $400 has been debited to discount allowed account.
C   A receipt of $800 for commission receivable has been omitted from the records.
D   The petty cash balance of $800 has been omitted from the trial balance.

B $400 debit which should have been credited – correction will bring trial balance into agreement.

b

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B

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b

 

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B

 

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 b

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b

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