Alpha received a statement of account from a supplier Beta, showing a balance to be paid of $8,950. Alpha's purchase ledger account for Beta shows a balance due to Beta of $4,140. Investigation reveals the following: (1) cash paid to Beta of $4,080 has not been accounted for by Beta (2) Alpha's ledger account has not been adjusted for $40 of cash discount disallowed by Beta What discrepancy remains between Alpha's and Beta's records after allowing for these items? A nil B $690 C $770 D $730