A receivable ledger control account had a closing balance of $11,200. But the list of

balances shows closing receivable of $10,000.

Which of the following would cause imbalance between receivables ledger control

account and receivables ledger?

a. Sales return of $600 had correctly been entered in the receivable ledger but

no entre was made in the receivable ledger control account.

b. Contra to the payables ledger of $600 had been entered on the wrong side

of the payable ledger control account.

c. Trade discount of $1200 had been given to the customer, no entry was

made regarding this in the receivable ledger control account.

d. Contra to the payables ledger of $600 had been entered on the wrong

side of the receivable ledger control account.