Which error would not be detected by drawing up a trial balance?
- AA contra entry of $650 had been entered twice in the sales ledger control account.
- BA purchase invoice of $495 had been recorded as $459 in the purchases journal.
- CCarriage inwards of $57 in the cash book had been recorded as $75 in the carriage inwards account.
- DDiscount allowed of $35 had been credited to the discount received account.