【单选题】The debit side of a company's 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.
A payment of $400 from a credit customer has been debited to accounts receivable
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