Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to  each multiple choice question
Each question is worth 2 marks.

Bumbly Co extracted the trial balance for the year ended 31 December 20X7. The total of the debits exceeded the credits by $300. 
Which of the following could explain the imbalance?
A Sales of $300 were omitted from the sales day book
B Returns inward of $150 were extracted to the debit column of the trial balance
C Discounts received of $150 were extracted to the debit column of the trial balance 
D The bank ledger account did not agree with the bank statement by a debit of $300

Answer：

C

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