the debit side of a company`s trail balance totals $400 more than the credit side ,which one of the following errors would fully account for the difference
A.
$200 paid for plant maintenance has been correctly entered in the cash book and credited to the palnt asset account
B.
a receipt of $400 for commission receivable has been omitted from the records
C.
a payment of $200 from a credit customer has been debited to accounts receivable
D.
the petty cash balance of $400 has been omitted from the trial balance