The debit side of a trial balance totals $800 more than the credit side.Which one of the following errors would fully account for the difference?
A.
$400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account.
B.
Discount received $400 has been debited to discount allowed account.
C.
A receipt of $800 for commission receivable has been omitted from the records.
D.
The petty cash balance of $800 has been omitted from the trial balance.