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15.2 A supplier sends you a statement showing a balance outstanding of $1 4,350. Your own records show a balance outstanding of $14,500.
Which one of the fllowing could be the reason for this difference?
A The supplier sent an invoice for $1 50 which you have not yet received.
B The supplier has allowed you $1 50 cash discount which you had omitted to enter in your ledgers.
C You have paid the supplier $150 which he has not yet accounted for.
D You have returned goods worth $150 which the supplier has not yet accounted for.
答案：B
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