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17.3 A companyls trial balance failed to agree, the totals being:
Debit $815,602
Credit $808,420
Which one of the following errors could fully account for the difference?
A The omission from the trial balance of the balance on the insurance expense account $7,182 debit
B Discount allowed $3,591 debited in error to the discount received account
C No entries made in the records for cash sales totalling $7,182
D The returns outwards total of $3,591 was included in the trial balance as a debit balance
答案：D
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