Which of the Following Is a Reversal Error

Multiple Choice

Which of the following is a reversal error?

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.