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A trial balance extracted from a sole trader's records failed to agree, and a suspense account was opened for the difference. Which TWO of the following errors would require an entry in the suspense account in correcting them? A. Discount allowed was mistakenly debited to discount received account. B. Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account. C. The balance on the rent account was omitted from the trial balance. D. Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account. |