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32.18 A payables ledger control account showed a credit balance of $768, 420. The payables ledger balances totalled $781 ,200.
Which one of the following possible errors could account in full for the difference?
A contra against a receivables ledger debit balance of $6,390 has been entered on the credit side of the payables ledger control account.
B The total of discount allowed $28, 400 was entered to the debit of the payables ledger control account instead of the correct figure for discount received of $1 5 620.
C $12,780 cash paid to a supplier was entered on the credit side of the supplier's account in the payables ledger.
D The total of discount received $6,390 has been entered on the credit side of the payables ledger control account.
答案：B
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