fexvov & CovrecHon x NrAre15 T 17.1. The debit side of a tril 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, — A Discount received $400 has been debited to discount allowed account. _ CA receipt of $800 for commission receivable has been omitted from the records. The petty cash balance of $800 has been omitted fram the tral balance. SA ga |e Oo LP = 6) 3D-A 3840 17.2 The bookkeeper ade the following mistake: eye 7848 Discount stefan yes credited to discourts received acccunt. py Ae Dsscount coved €2 360 wes debited tocscurts alowed acount. = C9) SM aye te Discounts were otherwise correctly recorded. \ aQee Which one of the following journal entries will corect the errs? De = or or — $ $ A Discount alowed 7,680 Discount received 5.920 _ Suspense secount 2760 (2 discount alowed 880 - Discount receited 820 - Susperse account 1.760 © Discount alowed 6.900 - Discount receited 6,800 © Susperse account 1.760 Discount alowed 880 _ Discount receies 880 (mais) fy) XT 3Abo ape rSbe Cy adpP 2460 | P-& +AGe | a 4.2 / A \ DEY $B S310 DA xv DR vice M Say pA 8Go H.R 880 SA (C \4be17.3. Acompanys tial balance failed to agree, the totals being: Debit Credit $815,602 $808,420 Which one of the following errors could fully account for the difference? A debit ‘The omission from the trial balance of the balance on the insurance expense account $7,182 Discount allowed $3,591 debited in error to the discount received account No entries made in the records for cash sales totalling $7,182 © The returns outwards total of $3,591 was included in the trial balance as a debit balance b [Xd WSr LO F8L (Q) 9 my BY ed SS) CA VBL