A payables control account showed a credit balance of $768,420. The payables ledger balances totalled $781,200. Which one of the following possible errors could account in full for the difference?
A.
The total of discount received $28,400 was entered to the debit of the payables control account instead of the correct figure for discount received of $15,620.
B.
A contra against a receivables ledger debit balance of $6,390 has been entered on the credit side of the payables control account.
C.
The total of discount received $6,390 has been entered on the credit side of the payables ledger control account.
D.
$12,780 cash paid to a supplier was entered on the credit side of the supplier’s account in the payables ledger.