【单选题】Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta. Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Whic...
A.
Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B.
The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C.
An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D.
Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.