Bumbly Co extracted the trial balance for the year ended 31 December 20X7. The total of the debits exceeded the

credits by $300.

Which of the following could explain the imbalance?

A Sales of $300 were omitted from the sales day book

B Returns inward of $150 were extracted to the debit column of the trial balance

C Discounts received of $150 were extracted to the debit column of the trial balance

D The bank ledger account did not agree with the bank statement by a debit of $300