Douglas compiled a trial balance and noticed that the debit column total was $50$ greater than the credit column total. The errors identified were as follows: error 1: a purchases invoice for $100$ had been entered incorrectly; error 2: an irrecoverable debt of $50$ had been entered incorrectly. Which pair of these two errors together produced the difference between the totals?
- Aerror 1: recorded in purchases journal at $50$; error 2: both entries reversed
- Berror 1: recorded in purchases journal at $50$; error 2: not recorded at all
- Cerror 1: recorded in sales journal rather than purchases journal; error 2: recorded in expense account only
- Derror 1: recorded in sales journal rather than purchases journal; error 2: recorded in sales ledger account only