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| The total of the balances in a company's trade receivables ledger is $800 more than the debit balance on its trade receivables control account. Which one of the following errors could by itself account for the discrepancy? A One receivables ledger account with a credit balance of $800 has been treated as a debit balance. B Settlement discounts totalling $800 have been omitted from the nominal ledger. C The sales day book has been undercast by $800. D The cash receipts book has been undercast by $800. |