During an Accounting Period, a Transaction Occurred Involving the Purchase

Multiple Choice

During an accounting period, a transaction occurred involving the purchase of equipment for $9000. On reviewing the worksheet, it was discovered that the transaction had not been recorded. The most likely reason that the omission was picked up is:

A) the worksheet did not balance by $9000.
B) the imbalance was divisible by 9.
C) the omission was picked up by a diligent bookkeeper.
D) the worksheet did not balance by $4500.