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33.4 Which of the fllowing errors should be identified by performing a receivables control account reconciliation?
A sales invoice of $500 has been omitted from the sales daybook.
B A sales return of $45 was entered as $54 in the sales returns daybook.
C Purchases of $72 were entered as sales retumns in the sales returns daybook and the individual account.
D The total of the sales daybook was miscast by $200.
答案：D
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