While preparing the creditors ledger reconciliation for a client, you noted the following errors :

(i) An invoice for ~ 215 from a supplier was not entered in the accounting records.

(ii) An invoice for ~ 465 was recorded as ~ 456 in the purchase day book.

Which of the errors will cause a difference between the balance on the control account in the general ledger and the total of the list of balances from the personal ledger ?

A (i) only B (ii) only C both (i) and (ii)

D neither (i) nor (ii)