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