As at 31 December 2018, the business showed these balances. Sales ledger: $12\,800 Sales ledger control account: $15\,200 Which error accounts for the gap between the two amounts?
- AA credit balance of $1200 was brought forward as a debit balance in the sales ledger control account.
- BAn irrecoverable debt of $2400 was omitted in a customer’s personal account in the sales ledger.
- CPurchases returns, $1200, were wrongly entered on the debit side of the sales ledger control account.
- DSales returns, $1200, were entered twice in a customer’s personal account in the sales ledger.