Which of these errors would be disclosed by the trial balance? (A) Cheque 95 from C Smith

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Which of these errors would be disclosed by the trial balance?

(A) Cheque £95 from C Smith entered in Smith’s account as £59

(B) Selling expenses had been debited to Sales Account

(C) Credit sales of £300 entered in both double entry accounts as £30

(D) A purchase of £250 was omitted entirely from the books.

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