Which of the following errors will not cause the Trade receivables control account balance to disagree with the sum of the list of individual ledger balances?

(i) A credit note for £900 issued to a customer has not been entered in the Returns Inwards Journal

(ii) A sales invoice for £6,400 has been posted to the customer as £4,600

(iii) The customer’s list includes a credit balance of £1,800 as a debit balance

(iv) Discount column on receipt side of Cash Book has been overcast by £1,400

(v) £350 discount allowed to a customer has been posted to his account as £35

Transcribed Image Text:

a ii only bii & iii ci only C diii & iv