The debit side of a trial balance totals $50 more than the credit side. Which one of the following could this be due to?
A.
a purchase of goods for $50 being omitted from the payables control account
B.
a sale of goods for $50 being omitted from the receivables control account
C.
an invoice of $25 for electricity being credited to the electricity account
D.
a receipt for $50 from a customer being omitted from the cash book