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A company's trial balance totals were:
A suspense account was opened for the difference. Which one of the following errors would have the effect of reducing the difference when corrected? A. The petty cash balance of $500 has been omitted from the trial balance B. $4,000 received for rent of part of the office has been correctly recorded in the cash book and debited to rent account C. $3,000 paid for repairs to plant has been debited to the plant asset account D. A invoice for Mr A Smith for $400 has been posted to the account of Mrs B Smith in error |