Alpha buys goods from Beta. At 30 June 20X5 Beta's account in Alpha's records showed $5,900 owing to Beta. Beta submitted a statement to Alpha as at the same date showing a balance due of $5,100. Which one of the following could account fully for the difference? The credit side of Beta's account in Alpha's records has been undercast by $800 Alpha has sent a cheque to Beta for $800 which has not yet been received by Beta. Beta has issued a credit note for $800 to Alpha which Alpha has not yet received. An invoice for $400 from Beta has been treated in Alpha's records as if it had been a credit note