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11.20 A business commenced trading on 01 January 20X1. The fllowing transactions with Supplier A have been recorded in the purchase ledger.
01 January 20X1 Opening balance $nil
(1) 01 January 20X1 Purchase of goods $50
(2) 01 February 20X1 Purchase of goods $435
(3) 30 March 20X1 Payment $385
31 March 20X1 Closing balance $100
On 31 March 20X1, the business receives the following statement from the supplier.
Opening balance $nil
(4) 1 January 20X1 Invoice #365 $50
(5) 1 February 20X1 Invoice #490 $435
(6) 31 March 20X1 Invoice #533 $35
Closing balance $520
Which transactions should be noted as reconciling items on the supplier statement reconciliation at 31 March 20X1? .
A 3 only
B 6 only
C 3 and 6 only
D 1 to 6
答案：C
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