What is the following statement is incorrect?The total balance of the purchase ledger control account will be higher than the purchases ledger if:
A.
Purchases are entered twice on the credit side of the purchase ledger
B.
The total column in the purchases day book has been overstated
C.
The total column showing bank payment to credit suppliers has been understated
D.
Goods returns have been entered twice in the purchase ledger but only once in the purchases ledger control account.