[单选题]
A company’s trial balance failed to agree, the totals being:Debit USD815,602Credit USD808,420Which one of the following errors could fully account for the difference?
A .The omission from the trial balance of the balance on the insurance expense account USD 7,182 debit
B .Discount allowed USD 3,591 debited in error to the discount received account
C .No entries made in the records for cash sales totalling USD 7,182
D .The returns outwards total of USD 3,591 was included in the trial balance as a debit balance
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