The debit side of a trial balance totals $800 more than the credit side. Which one of the following errors would fully account for the difference? A BUD C D $400 paid for plant maintenance has been correctly entered in the cash book and credited to the plant asset account. Discount received $400 has been debited to discount allowed account. A receipt of $800 for commission receivable has been omitted from the records. The petty cash balance of $800 has been omitted from the trial balance. (2 marks)