Choose A, B, C or D and give an explanation The debit side of a company’s trial balance totals $800 more than the credit side. Which one of the following errors would fully account for the difference?...

Choose A, B, C or D and give an explanation

The debit side of a company’s trial balance totals $800 more than the credit side.
Which one of the following errors would fully account for the difference?
A $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account.
B Discount allowed $400 has been debited to discount received account
C A receipt of $800 for commission receivable has been omitted from the records
D The petty cash balance of $800 has been recorded to the trial balance twice.