33.8 Steven's receivables ledger control account does not agree with the total of the receivables ledger. He discovered the following errors:

1 A sales invoice has been entered into the sales day book as $895 rather than $859.

2 The receivables column of the cash received day book has been undercast by $600.

3 A contra of $400 against the purchase ledger has only been entered in the control account.

Which of the above errors would cause a difference between the receivables control account and the total of the receivables ledger?

A 2 and 3 only B

1 and 3 only C

1 and 2 only D

1, 2 and 3

(2 marks)