【单选题】A company's trial balance failed to agree, the totals being:Debit $815,602Credit $808,420Which 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