[单选题]
Llama maintains its petty cash records using an imprest system. The total petty cash float is topped up monthly to USD300. Last month the following expenses were paid from petty cash: USD Stationery 36 Tea and coffee 60 Postage stamps 120 In error, the purchase of postage stamps was recorded as USD12 and as a result USD108 cash was added to the petty cash float.Which one of the following will result from the error?
A .An imbalance in the trial balance of USD108 and a petty cash balance that is USD108 less than it should be
B .An understatement of expenses of USD108 and a petty cash balance that is USD192 less than it should be
C .An understatement of expenses of USD108 and a petty cash balance that is USD108 less than it should be
D .An imbalance in the trial balance of USD192 and a petty cash balance that is USD192 less than it should be
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