12) A supplier sends you a statement showing a balance outstanding of $14.350. Your own records show a balance outstanding of $14.500. The reason for this difference could be that a) The supplier sent an invoice for $150 which you have not yet received b) The supplier has allowed you $150 cash discount which you had omitted to enter in your ledgers c) You have paid the supplier $150 which he has not yet accounted for d) You have returned goods worth $150 which the supplier has not yet accounted for