why is the answer D?

18.12/M Co's trial balance does not agree and therefore a suspense account with a debit balance of $3,000 has been opened. Which of the following errors could explain this difference? I A receipt of $3,000 from a credit customer has been credited to the payables control account instead of the receivables control account. The interest received account of $1,500 has been omitted from the trial balance. Equipment repairs of $3,000 have been incorrectly capitalised as part of plant and equipment. A $1,500 bank balance has been shown in the trial balance as an overdraft of $1,500. (2 marks)