A Trial Balance Failed to Agree

Multiple Choice

A trial balance failed to agree. The total of the debits amounted to £100,600. The credit balances totalled £111,600. Which of the following might explain the difference?

A) Rent was recorded as (Cr Bank £500, Cr. Rates £500)
B) An invoice for the sale of goods was omitted from the books
C) A sundry receipt of £250 was debited to income and credited to bank
D) An invoice for stationery for £250 was debited to stationery and credited to bank.