The trial balance shows the debit total as $200 less than the credit total.
This could be due to:
A . Entering $100 received from a customer on the debit side of the trade receivable’s account
B . Entering $100 received from a customer on the credit side of the trade receivable’s account
C . Under casting the sales daybook by $200
D . Under casting the purchases daybook by $200
Answer: D