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17.1 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.
答案：B
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