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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

[em06]

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c

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c

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c

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谢谢楼主啦!!

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b

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C

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c

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[em51]

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