At 31 October 20X3 Anne plc had petty cash on hand of 112. 000, while the balance in the petty cash book was 107.50. Which of the following, alone, could plain the difference?

A. Two amounts of 4,50 have been taken from petty cash but only one voucher for the same amount has been recorded in the petty cash book

B. A payment for cleaning of 12 has been incorrectly recorded as 7.50

C. 4.50 for postage has been paid out but not recorded in the petty cash book

D. A payment for stationery of 4.50 has been entered twice in the petty cash book