3 D
The difference of $144,640 with Oxford Co relates to goods which were received by Chester Co prior to the year end but were not recorded in the accounting records until after the year-end date. As Chester Co had a liability to pay for the goods at the date of receipt, an accrual should be created for the goods received not yet invoiced.
4 A
The difference in respect of Poole Co may have arisen if the invoice had been paid twice in error as an additional $156,403 will have been debited to the supplier account.
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